PER MR.B.S.WASEKAR, HON’BLE PRESIDENT 

1)                The present complaint has been filed by the complainant under section 12 of the Consumer Protection Act, 1986. According to the complainant, his mother Mrs.Hilda D’souza was having Senior Citizen Savings Scheme Account No.3000361034 from 2006 to 2012.  TDS of Rs.3,300/- was deducted on 30^th June, 2010 for the financial year 2010-2011 for Quarter of April-June-2010. The quarterly interest was Rs.33,000/-.  The TDS was deducted on 30^th June, 2010 but it was deposited with Income Tax Department on 7^th July, 2010.  As per 26AS of Income Tax date of booking is 25^th October, 2010.  Thus, there was delay for three months and three weeks for depositing tax. Form 16A was given on 21^st September, 2010 i.e. after two months and two weeks.  System generated Form No.16A was given on 21^st August, 2013 i.e. after three years and two months for the assessment year-2011. Form No.15H was submitted on 15^th July, 2010.  Therefore, the complainant has filed this complaint with the prayer to direct the opponent to pay of Rs.7 Lakhs with interest at the rate of 18% per annum.  He has also claimed amount of Rs.6 Lakhs with 12% interest. Further, he has prayed amount of Rs.2 Lakhs for his expenses and compensation of Rs.2 Lakhs for mental harassment. He has also claimed cost of complaint Rs.1,02,000/-.

2)                The opponent appeared and filed written statement.  It is submitted that the complaint is for the deduction of TDS in the year 2010.  The complainant is filed in the year 2014.  It is apparently barred by limitation.  Quarterly interest was paid on 30^th June, 2010 and TDS was deducted. His mother died on 30^th July, 2010. As per will, there are four legal heirs.  The complaint is filed only by one legal heir. The account was closed on 23^rd August, 2010 and entire amount of Rs.15,24,637/- was paid to the complainant.  TDS amount was properly deposited with the Income Tax Department.  There is no deficiency on the part of this opponent.  The complainant has filed this complaint for undue enrichment therefore it is liable to be dismissed with compensatory cost. 

3)                After hearing both the parties and after going through the record, following points arise for our consideration.

POINTS

REASONS

4) As to Point No.1 & 2 :- At the outset, we think it is necessary to make it clear that the complaint is drafted vaguely.  It is not clear what exact grievance and relief the complainant is claiming in this complaint.  In the prayer clause, he has claimed amount of Rs.7 Lakhs with 18% interest and Rs.6 Lakhs with 12% interest.  But, he has not given the details on what count he is claiming this amount from the opponent.  He has also claimed expenses of Rs.2 Lakhs without giving details.  Thus, from the prayer clause, it is clear that he has filed this complaint for undue enrichment.         

5)                In the complaint, the complainant has stated that TDS amount of Rs.3,300/- was deducted on 30^th June, 2010 for the financial year 2010-2011.  But, it was deposited with Income Tax Department on 7^th July, 2010.  As per 26AS of Income Tax, the booking is shown on 25^th October, 2010 therefore according to the complainant, there was delay in depositing TDS amount with Income Tax Department.  Therefore, there is deficiency in service on the part of the opponent.  According to the opponent, TDS amount was deposited within time quarterly and it is shown in 26AS of Income Tax.  Copy of it is produced on record.  On perusal of it, TDS amount was properly deposited and there is no deficiency in service on the part of the opponent. The complainant had already filed complaint with the Income Tax Department and the Income Tax Department vide letter dated 22^nd April, 2014 has made it clear that TDS amount was properly deposited.  In spite of this letter from the Income Tax Department, the complainant has filed this complaint.

6)                It is submitted by the learned advocate for the opponent that the complainant has filed this complaint by way of Forum haunting and for undue enrichment therefore it should be dismissed with compensatory cost.  He has placed reliance on the judgment of Hon’ble Supreme Court in Criminal Appeal No.2335 of 2014, in the case of Jagmohan Bahl & Another –Versus- State (NCT of Delhi) & Another, decided on 18^th December, 2014.  In para 13 of the judgment, the Hon’ble Supreme Court has referred the earlier judgment in the case of Chetak Construction Limited –Versus- Om Prakash and Others.  It is observed by the Hon’ble Supreme Court as under :

This court has observed that a litigant cannot be permitted “choice” of the “forum” and every attempt at “forum-shopping” must be crushed with a heavy hand.  In Tamiland Mercantile Bank Shareholders Welfare Association –Versus- S.C.Sekar and others, it has been observed that the superior courts of this country must discourage forum-shopping.

Though the said decisions were rendered in different context, the principle stated therein is applicable to the case of present nature. Unscrupulous litigants are not to be allowed even to remotely entertain the idea that they can engage in forum-shopping, depreciable conduct in the field of law.

In the instant complaint before us also, the complainant has already filed complaint with the Income Tax Department and the Income Tax Department had already informed that TDS was properly deposited.  It is for the Income Tax Department to take action against the Bank if the TDS amount is not deposited within time as per rule.  From the prayer clause of the complaint it is clear that the complainant has filed this complaint with malafide intention to harass the opponent and for undue enrichment. Therefore, it is fit case to dismiss it with compensatory cost.  Hence, we proceed to pass the following order.

ORDER

1. Complaint stands dismissed with cost.
2. The complainant is directed to pay cost of this litigation Rs.10,000/- (Rs. Ten Thousand Only) to the opponent within one month from today. 
3. Copies of this order be sent to the parties free of cost.

Pronounced on 17^th March,  2015