The petitioner is aggrieved by Exts.P7, P8 and P9 orders passed for the respective assessment years. The petitioner has filed appeals, but, however the same are delayed. The delay petitions are produced as Exts.P14, P15 and P16. Necessarily the stay applications filed as Exts.P17, P18 and P19 are to be considered only after the delay is condoned on satisfaction of the first appellate authority. It would be permissible for the petitioner to move the appellate authority to consider the stay petition and the delay, expeditiously and simultaneously. 2. In the above circumstances, it is directed that the appellate authority, the 2nd respondent herein, shall dispose of Exhibits P17, P18 and P19 stay applications along with the delay condonation applications, within a period of one month from today and the coercive proceedings be stayed until such orders are WPC.12761/2014 : 2 :
passed; which order shall determine the matter thereafter.
3. Petitioner shall produce a copy of this judgment before the 1st respondent for compliance.
Writ petition disposed of.
(K. VINOD CHANDRAN, JUDGE) jma