IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 12928 of 2005(L) -------------------------- PETITIONER: ------------ M/S. VYSALI PHARMACEUTICALS LTD., 32/1289A, CIVIL LINES ROAD, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING DIRECTOR, DR.A.D.KRISHNAN. BY ADV. SRI.V.RAMACHANDRAN SMT.K.K.VIMALA RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT-II SPECIAL CIRCLE-1, ERNAKULAM. 2. THE DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM. 3. THE COMMISSIONER, COMMERCIAL TAXES, MUSEUM ROAD, THIRUVANANTHAPURAM. 4. THE SECRETARY, BOARD OF REVENUE (TAXES), SECRETARIAT, THIRUVANANTHAPURAM. 5. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. G.P. SRI.TEKCHAND FOR R1 TO 5 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF COMMON JUDGMENT DT.3.2.2005 IN O.P. NOS.4443 AND 4515 OF 2002 AND WPC 33308 OF 2004 OF THIS HON'BLE COURT. P2: TRUE COPY OF NOTICE DT.26.3.2005 U/S.14(4) OF THE KGST ACT ISSUED BY R1. P3: TRUE COPY OF REPLY DT.2.4.2005 OF PETITIONER SUBMITTED AGAINST EXT.P2. P4: TRUE COPY OF PETITIONER'S LETTER DT.2.3.2005 ADDRESSED TO R1. P5: TRUE COPY OF PETITIONER'S LETTER DT.7.3.2005 ADDRESSED TO R1. P6: TRUE COPY OF PETIITONER'S LETTER DT.12.4.2005 ADDRESSED TO R1. P7: TRUE COPY OF LETTER DT.1.12.2003 ADDRESSED TO PETIITONER BY VIAL SEAL INDUSTRIES, MUMBAI. P7a: TRUE COPY OF LETTER DT.17.7.2004 ADDRESSED TO PETITIONER BY M/S.COLOURGRAPHS, COCHIN 18. P7b: TRUE COPY OF LETTER DT.21.7.2004 ADDRESSED TO PETITIONERS BY M/S.FARMSONS ANALGESIS, NANDESARI, GUJARAT. P7c: TRUE COPY OF LETTER DT.12.4.2005 ADDRESSED TO PETITIONERS BY M/S.RAJASTAN ANTIBIOTICS LTD., GURGAON HARYANA. P7d: .DO. .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.12928 of 2005 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT The W.P. was filed in 2005 challenging the demand of additional security. Additional security is seen demanded on account of delay in payment of tax. It is for the petitioner to correct mistakes and make request for the officer to modify or recall the demand of additional security. The W.P. is accordingly disposed of leaving freedom to the petitioner to approach the first respondent giving details of subsequent performance such as timely filing of return, payment of tax etc. and request for modification of the order. C.N.RAMACHANDRAN NAIR Judge pms