JUDGMENT : 1. The present petitions have been filed by the petitioner with the following prayers: "(i) issue a writ of certiorari or similar writ or order or direction to quash the reassessment order dated 30.08.2017 issued by the second respondent for the years 2013- 14, 2014-15 and 2015-16 produced at Annexures - C, C1 and C2; (ii) quash the consequential notice dated 14.09.2017 issued by the second respondent in No. DCCT(A) 3 MYS.Nil/2017-18 at Annexure-D; (iii) issue a writ of mandamus to the first respondent to consider the appeal filed by the petitioner pending before the first respondent for the years 2013-14, 2014-15 and 2015-16 which are filed against the proposition notice dated 03.08.2017 issued by the second respondent produced at Annexure - C, C1 and C2 by consideration the reply filed by the petitioner on 1.08.2017 at Annexure - A6, A8, A10; and (iv) issue any other appropriate writ or order or direction to the respondents including payment of cost deemed fit in the circumstances of the case in the interest of justice and equity." 2. The learned counsel for the petitioner, Mr. H.C. Shivaramu submitted that since no regular Appellate Authority is functioning at Mysore where the petitioner carried on his business of selling Consumer goods and food items though the petitioner assessee has filed his appeals against the demand raised and re-assessment orders passed by the Assessing Authority for the period 2013-14, 2014-15 and some period of the year 2016-17 though the petitioner assessee intimated the closure of his business on On-line portal of the Respondent - Commissioner of Commercial Taxes Department on 31/03/2016, vide Annexure A2. He submitted that the Respondent Assessing Authority is pressing hard for recovery of the disputed demand and on the other hand even though the petitioner assessee has filed the regular Appeals before the Appellate Authority under Section 62 of the Karnataka Value Added Tax Act, 2003, but since no regular Officer was posted in the position of the Joint Commissioner of Commercial Taxes (Appeals), the petitioner is constrained to approach this Court by way of these writ petitions. 3. The total demand is said to be in the tune of Rs.35 lakhs and odd. 4. 3. The total demand is said to be in the tune of Rs.35 lakhs and odd. 4. The learned counsel for the petitioner- Assessee further submitted that the Respondent No.1 - Joint Commissioner of Commercial Taxes (Appeals) may be directed to take up the Appeals as well as the Stay Applications filed by the petitioner assessee and decide the same in accordance with law. 5. He further submitted that for a period of four weeks, till such Appellate Authority takes up the Appeals and stay Applications filed by the petitioner, a temporary protection may be extended to the petitioner - Assessee particularly in view of the closure of the Business since 31/03/2016. 6. On the other hand, the learned counsel for the Respondent - State, Mr. T.K. Veda Murthy submitted that one Mr. Giriyannanavar is working as Joint Commissioner for Commercial Taxes (Appeals), My sore, regularly and even though he is holding charge of the Vigilance Wing of the Department, he is also undertaking the appellate work also on a regular basis and subject to directions of this Court, he will certainly undertake the Applications for stay, if any, filed by the petitioner assessee as soon as possible. 7. Under these circumstances, the present petitions are disposed of with a liberty and direction to the petitioner Assessee to approach the said Respondent No.1 - Joint Commissioner of Commercial Taxes (Appeals), My sore along with the stay applications filed or which if not already filed, may be filed within a period of one week from today and the petitioner assessee may appear before the said Authority in the first instance on 03/10/2017 and the said Authority will decide the stay application in accordance with law, after giving an opportunity of hearing to the petitioner assessee within a period of two weeks thereafter. For a period of four weeks from today, without deciding the stay applications filed by the petitioner assessee by the Respondent - Joint Commissioner of Commercial Taxes (Appeals), the Respondent Department is expected not to take any precipitate action against the petitioner assessee. No Costs.