Order-9.

Date-22/07/2015.

Complainant Goutam Chandra Roy by filing this complaint has submitted that he deposited in Fixed Deposit a sum of Rs. 79,138/- against A/c No. 0344210001011 and Rs. 48,779/- against A/c No. 034421000100 and date of maturity was 19.07.2014 having maturity amount of Rs. 1,06,897/- and Rs. 65,888/- respectively.

          But on 17.03.2014 complainant went to his Bank (Present Op) to know about the said two fixed deposits when In charge of the Bank and other staff reported him that in respect of the said two fixed deposits, TDS had been deducted, when complainant was astonished because he always submitted 15G Form in the said Bank in time but even then they deducted the said amount.  When complainant asked the op Bank officers what is the reason for deducting of TDS, when 15G had been submitted by him in time.  In reply they submitted that if the said FDs are discontinued, in that case TDS shall not be deducted and hearing this, complainant on 19.03.2014 discontinued the said FDs and prayed for refund of the entire amount with interest.

          Subsequently on 09.04.2014 complainant went to the Bank and submitted an application praying for refunding the TDS as deducted that is Rs. 829/- and Rs. 511/- that is total Rs. 1,340/- and against that Banking Authority handed the statement of deduction TDS on 25.11.2014.  Against that complainant on 07.01.2015 and 14.01.2015 submitted letter asking them for refunding the said amount which has been illegally deducted as TDS along with copy of 15G Form in which the note of the Bank in support of the receipt of the same was there.

          Thereafter on 11.03.2015 op Bank reported that they did not deduct TDS and they also denied the submission of 15G Form in time.  But they submitted that 15G Form was not submitted on 26.11.2011, but submitted on 26.04.2011 and further it was submitted that 15G Form was not submitted in time for the year 2012-13.  But in fact complainant submitted 15G Form for both the years in time.

          In fact op adopted an unfair trade practice and stated a false story about the receipt of 15G Form and also about their acceptation that no TDS was deducted as submitted and in the above circumstances, complainant has filed this complaint praying for redressal for adopting unfair trade practice and for not rendering proper service to the complainant as consumer by the op.

          Truth is that notice of this case/complaint was duly served upon the op on 23.05.2015, but even after receipt of the notice, they did not appear to contest this case.  So, the time was given for written version if any on 16.06.2015.  But on 16.06.2015 op did not appear for which the case was heard exparte.

          In the above premises and relying upon the documents of the complainant as filed and evidence including materials we shall have to proceed to decide this complaint on merit.

                                             Decision with reasons

          On proper consideration of the complaint including materials and also evidence on record as submitted by the complainant, we find that complainant has two fixed deposits – 1) A/c No. 0344211000101 and another A/c No. 034421000100 and the period of fixed deposit was from 01.04.2013 to 30.10.2014. 

          From the statement of account in respect of the said fixed deposits, it is found that op Bank deducted TDS of Rs. 829/- and Rs. 511/- for the year 31.03.2013.  Truth is that complainant withdrew the said amount before maturity and complainant received back the amount with normal interest.  But from the both accounts, it is found that accounts were closed on 06.01.2014 and out of that total amount no doubt as per statement op deducted Rs. 829/- and Rs. 511/- respectively i.e. total Rs. 1,340/- and complainant prayed for refunding the same when he already filed 15G Form in time which was received by the Bank by putting Bank’s own seal and note.

          But from the letter of the bank issued to the complainant, it is clear that op Bank by a letter dated 11.03.2015 reported that one 15G Form was accepted by the op on 26.11.2011 and other on 09.03.2012 and 15G Form was duly recorded in the system and there is no TDS deduction for the financial year 2011-12 and in fact 15G Form was received by the op Bank – one on 29.01.2011 and another on 09.03.2012 and no doubt last 15G Form was received by the Bank for the subsequent financial year 2012-13 and the allegation of the complainant has not been denied by the op Bank Authority, though they got such chance to defend this case.  Not only that Banking Authority received evidence-in-chief filed by the complainant by Speed Post on 24.06.2015 but even then they did not contest this case.  So, it is clear that op even after receipt of the notice of this complaint and also even after receipt of evidence-in-chief filed by the complainant, did not show their eagerness to contest this case and or to deny un-challenged testimony in support of the complaint and in respect of document which was issued by the op Bank in support of receipt of the 15G Form as submitted by the complainant.

          Most interesting factor is that by their letter, op reported that no TDS was deducted for the year 2011-12.  But fact remains that complainant submitted both the 15G Forms for the year 2011-12 and 2012-13.  But about deduction of the said amount for the financial year 2012-13, no answer was made by the op.  But op’s own document that is statement of the said account clearly shows that on 31.03.2013, op deducted Rs. 511/- against A/c No. 034421000100 and Rs. 829/- against A/c No. 034421000101 and if actually the op Bank had their honesty, they must have to report why those amounts were deducted on 31.03.2013 when fact is that complainant filed 15G Form on 09.03.2012 for the financial year 2012-14 and another financial year 2010-12 and considering those 15G Forms as submitted by the complainant to the Bank and from the copy of the said document, it is clear that op Bank received it in time but they have tried to convince that they received it at later date which is completely false and fabricated and only to save the skin of op Bank, Bank had stated falsely in their letter dated 11.03.2015 that one 15G Form was received on 26.11.2011 but it is completely false statement on the part of the op.

          Another factor is that TDS was deducted as it is evident from the account issued by the op to the complainant.  Then the entire statement of op Bank as made own vide their letter dated 11.03.2015 is false and fabricated and only to save their skin they submitted so.

          But we are convinced that op deducted Rs. 1,340/- i.e. Rs. 511/- and Rs. 829/- on 31.03.2013 from both the fixed deposit accounts what cannot be deducted by the op Bank under any circumstances when 15G Form was duly submitted within time what bank received, so the entire act on the part of the op is no doubt negligent and deficient in manner and at the same time Bank has adopted unfair trade practice by reporting the complainant that they did not deduct any TDS and 15G Form was submitted on 26.11.2011 which are completely false and fabricated and purposefully they reported it.  No doubt it is a deceitful manner of act on the part of the op for which we are convinced that op Bank have their no say for which they did not appear to contest this case and there is no material in their hands to defend this case for which they did not contest, did not appear even after receipt of the notice of complaint and even copy of evidence-in-chief of the complainant.

          In the result the allegation as made by the complainant is proved very well without any manner of doubt and on the strength of the document issued by the op Bank to the complainant prior to filing of this case.

          In the light of the above observation, we are inclined to hold that there is justified ground to rely upon the document and evidence-in-chief that is unchallenged testimony of the complainant for which this case succeeds.

          Hence, it is

                                              ORDERED

          That the complaint be and the same is allowed exparte in form against the op with cost of Rs. 2,000/-.

          Op Bank is hereby directed to refund of Rs. 1,340/- which has been illegally deducted as TDS and further shall have to pay a sum of Rs. 3,000/- as compensation to the complainant for adopting deceitful manner of trade and further causing mental pain and agony for not reporting to the complainant about false date of submission of 15G Form by the complainant and causing mental pain and agony.

          Op Bank is hereby directed to pay litigation cost of Rs. 2,000/- + TDS amount of Rs. 1,340/- wrongly deducted as TDS + compensation of Rs. 3,000/- i.e. total of Rs. 6,340/- to the complainant within one month from the date of this order, failing which for non compliance of the Forum’s order, op shall have to pay penal interest  at the rate Rs. 100/- per day till full satisfaction of the decree and if it is collected, it shall be deposited to this Forum.

Even if op fails to comply the order, in that case penal action shall be started u/s 25/27 of C.P. Act 1986 for which further penalty and fine shall be imposed upon the op.