open CF, '+<c.txt' or die $!;

seek CF, 0, 0; # go to start of file 
   truncate CF, 0; 
   	
   	foreach $citem(keys %tagcorpus){
   	        #print "\n$citem";
   	           	    
   		print CF $citem;
           	print CF " ";
           	         	
           foreach $ditem(keys %tagdict){
           	  my $currentposition=tell CF;
           	  seek CF,0,1 ;
           	  
           	  if ($citem eq $ditem){
           	     print CF "$tagdict{$ditem}";
           	  }
              }	  
           }  
   	            	        
   close CF;