Department can't seek coercive recovery if delay in disposing of stay isn't attributable to assessee

ST : If stay application is filed, then : (1) assessee must intimate department; (2) department should wait for a reasonable period depending on date given by appellate authority; (3) if delay in disposing stay is not attributable to assessee, department must refrain from initiating coercive action; (4) assessee must show his diligency to department in pursuing appeal (preferably monthly)