The date is fixed today for hearing on the point of admission.  Complainant has filed this case praying to amend the demand notice of holding tax and light tax issued u/s.161 of Municipality Act besides payment of compensation. The case of the Complainant is that the O.P. has demanded Rs.191/- towards holding tax for the year  2012-13 and also Rs.2754/- for holding tax and light tax for the assessment year 2013-14.  O.P. has failed to give proper explanation about charging of exorbitant tax. Complainant could not convince the Forum how he is consumer within the meaning of C.P.Act.It is well established by the rulings of the Hon’ble Supreme Court as well as of the Hon’ble National Commission that payment of a tax which is levied in the exercise of the sovereign function of the State cannot constitute consideration even remotely as quid pro quo for any service rendered or like to be rendered. So  holding tax paid by the Complainant to the O.P-Muncipality by stretch of imagination can be said a consideration paid u/s.2(1)(d) of the C.P.Act for availing services of the O.Ps. As such, the Complainant is not a consumer within the meaning of the C.P.Act. Accordingly, the case is rejected at the stage of admission