IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 8TH JULY 2008 / 17TH ASHADHA 1930 WP(C).No. 13091 of 2008(H) ----------------------------------------------- PETITIONER: ----------------- B.M.ABOOBACKER, MANAGING DIRECTOR SOUTHERN FRAGRANCE (PVT) LTD P.O., ALAMPADY, KASARAGODE BY ADV. SRI.C.K.SREEJITH RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT) SPECIAL CIRCLE, COMMERICAL TAXES KASARAGODE. 2. THE DEPUTY COLLECTOR (RR) COLLECTARATE OFFICE, KASARAGODE. BY GOVERNMENT PLEADER SHRI C. K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 13091 OF 2008 H -------------------------------------- Dated this the 8th July, 2008 JUDGMENT Case of the petitioner, in brief, is as follows: Petitioner is an assessee. The demand for the year 1993 - 1994 was modified by the Appellate Authority. According to petitioner, if the interest calculated by the respondents is modified and adjustment is made from the NSC deposit made by the petitioner, there will be no amount due from the petitioner. I heard the learned Government Pleader also. A Counter Affidavit has been filed. It is pointed out that notice has been issued to the petitioner to produce the NSC Certificate. Having heard the learned counsel appearing for the parties, the Writ Petition is disposed of as follows: If the petitioner produces materials to show that he has made deposit as alleged by him, necessary adjustment will be made as against the liability fixed against the petitioner from the NSC Certificate which is shown to exist. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge