Judgment 1. Heard counsel for the petitioner and the learned Advocate General who was especially called for by the court in the case. 2. The Advocate General on going through the materials on record and several other documents produced by the petitioners counsel in course of the argument fairly stated that apparently the demand order at Annexure-1 was issued without taking into account the payments made by the petitioner. He stated that the impugned demand no. 2523 (undated) issued by the Assistant Commissioner of Commercial Taxes, Teghara Circle, Teghara may be annulled with a direction to the concerned authorities to re-verify the fact of the basis of the documents produced by the petitioner and to revise the account, taking into consideration the deposits already made by him before taking any further action in the matter. 3. The impugned demand is accordingly set aside and the writ petition is disposed of with a direction to the competent authority to revise the petitioners account for the assessment period 2001-02 and to take further steps in lightvb of the revised account. 4. It is made clear that in case it is found that the petitioner has made deposits in excess of the taxes due he would be allowed refund with statutory interest without any undue delay and in accordance with law.