By Sri. K. Gheevarghese, President:
The complaint filed against the Opposite Party for the exorbitant amount demanded as the electricity bill.
2. The complaint in brief is as follows:- The Complainant is a charitable trust accommodating working womens and providing hostel facilities. The Complainant is a consumer of the Opposite Party having No.1107 and the tariff of consumption was VIB. The Complainant regularly paid the electricity bills issued by the Opposite Party. The opposite Party demanded Rs.1,76,415/- as an additional amount that to be remitted before 26.8.2011 and in case of any failure the supply would be disconnected. The Complainant was informed by the Opposite party. The tariff of consumption to the Complainant was wrongly assessed as VIB which is to be VIIA and the amount liable to be paid by the Complainant in total is assessed as an amount of Rs.1,76,415/-. The amount demanded with effect from the period of connection.
3. The Complainant has no information from the Opposite Party and no notice was issued to the Complainant in that respect. The change of tariff from VIB to VIIA by the Opposite Party is against reasons and justice. There may be an order to cancel the bill of Rs.1,76,415/- issued by the Opposite Party to the Complainant. The Complainant is to be compensated with Rs.10,000/- towards the loss and hardships and Rs.2,000/- to be paid to the Complainant as cost.
4. The Opposite Parties filed version in short it is as follows:- The consumer No.1107 is alloted to the Working Womens Hostel and the connection to the Complainant is given under LT VI B tariff. Audit of Accountant General Kerala State Government pointed out the mistake. The tariff applicable to hostel run by the institutions registered under Cultural Scientific and Charitable Societies Act are exempted from the payment of income tax are only eligible for LT VI B tariff. The hostel that do not come within the umbrella of this category are to be charged under LT VIIA. The Complainant was demanded to produce the order exempting from tax payment if the tariff to be retained in VIB tariff. The Complainant was given sufficient time for the production of this document that they are exempted from tax payment but they failed to produce the certificate. In the light of this the tariff applicable to the Complainant is changed to VIIA and the charge for consumption electricity in VIIA is demanded from the Complainant. The proceedings of the commissioner of income tax produced by the Complainant also not pertains to tax exemption. A short assessment bill up to march 2011 was issued to the consumer.
5. The Complainant's consumption of electricity in the beginning under LTVIB tariff is a casual error which may not be profitable by the Complainant. The Complainant itself is not maintainable and it is to be dismissed with cost to this Opposite Party.
6. The points that are to be decided are:-
1. Is there any deficiency in service on the part of the Opposite Parties?
2. Relief and cost.
7. Points No.1 and 2:- The evidence in this case consists of the proof affidavit of the Complainant and opposite Party. ExtA1 to A6 and B1 to B4 are the documents produced. The oral testimony of the Complainant is also considered.
8. Ext.A1 is the disputed bill issued to the Complainant dated 01.08.2011 amount demanded of Rs.1,76,415/- up to 3/2011. The reason pointed out for short assessment bill is based on Accountant General Audit. The Proceedings of the Commissioner of income tax Calicut is also produced as a documents that is Ext.A3 but it does not consists of any averment regarding the exemption of income tax.
9. The complainant is a Working Womens Hostel registered under the Societies Act 21 of 1860 and it is not exempted from tax payment. The gazette notification 27.11.2007 notified applicability of tariff to the consumers in which LTVIB tariff is applicable to hostels run by institutions that are registered under Cultural Scientific and Charitable Societies Act and exempted from payment of income tax. The Complainant's hostel is registered under Societies Act but not exempted payment of income tax. In the other hand VIIA consists of the consumers including private hostel lodges and guest house. The Complainant has not produced any documents to establish there contention that they are exempted from tax payment.
10. Ext.B1 is the audit report of th Accountant General Audit issued to the Executive Engineer Electrical Division, Kalpetta that details subject of objection in audit. Ext.B2 produced by the Opposite Party is the attested copy of the letter sent to the 1st Opposite Party that on receival of the certificate of income tax exemption it would be produced by them. The Matron of Complainant's Hostel is examined as PW1 it is evidenced that their concern is not having any income and expenditure and as a result tax is not liable to be paid by them. Any how no document is produced by the Complainant to substantiate that they are having tax exemption to include them in VIB tariff of electricity consumption. The demand of the Opposite Party the arrear charges based on the Accountant General Office cannot be considered as a deficiency in service.
In the result, the complaint is dismissed no order as to cost and compensation.
Pronounced in open Forum on this the day of 26th April 2012.
Date of filing:26.08.2011
PRESIDENT: Sd/- MEMBER : Sd/-
/True Copy/ Sd/-
PRESIDENT, CDRF, WAYANAD.
A P P E N D I X
Witness for the Complainant:
PW1. Sr. Philsy Complainant.
Witness for the Opposite Parties:
OPW1. Joy P.V Asst. Engineer, KSEB, Sulthan Bathery.
Exhibits for the Complainant:
A1. Demand Notice cum Disconnection Notice. dt:10.08.2011.
A2 series.(7 Nos) Copy of Demand Notice cum Disconnection Notice.
A3. Copy of Proceedings of the Commissioner of Income Tax, Calicut.
A4. Copy of Acknowledgement.
A5 series. Copy of Audit Report. dt:25.09.2011.
A6. Copy of Certificate.
Exhibits for the Opposite Parties:
B1. Copy of Letter. dt:08.09.2010
B2. Copy of Letter.
B3. Copy of the Proceedings of the Commissioner of Income Tax, Calicut.
B4. Copy of Relevant Pages of Kerala Gazette. dt:27.11.2007.
