Perused the complaint petition. Complainant is present. There is a complaint against the Municipal Commissioner, Rourkela Municipal Corporation praying for a direction for reassessment of holding Taxes. This type of complaint cannot be entertained by this Forum as payment of Tax is compulsory to be paid. The complaint is rejected. The complainant is to redress his grievances, before the Higher Authority of the OP if wishes. Hence, the present complaint is rejected as the same is not maintainable before this forum.