(1.) PETITIONER is challenging the order of the appellate authority rejecting the stay application. Even though it is not proper to go into the merits of the case, having regard to the demand of interest, which petitioner is contesting along with tax, this WP(C) is disposed of granting stay against recovery of balance tax and interest due thereon for the year 2001-02 till disposal of the appeal on petitioner remitting Rs. 85,000/- including interest within a period of one month from now. The appellate authority will dispose of the appeal within three months from the date of making payment as above. This WP(C) is disposed of as above.