Date of filing : 03.03.2015
Date of S/R : 13.05.2015
Date of Order : 21.12.2015
Shri Utpal Ghosh,
proprietor of KK Traders,
Khaldarpara, Baltikuri, Jagacha,
Howrah711113…………………….……………………………………………….Complainant.
Vs.
- Prasanta Metal Stores ,
105, Netaji Subhas Road,
- The Joint Commissioner,
Commercial Taxes,
Department of Finance, Govt. of West Bengal,
Howrah Circle, Kadamtala Charge,
24 Bellilious Road, 3rd floor,
Howrah 711101……………………………………………………………Opposite Parties.
P R E S E N T
Hon’ble President : Shri B. D. Nanda, M.A. ( double ), L.L.M., WBHJS.
Hon’ble Member : Smt. Jhumki Saha.
Hon’ble Member : Shri A.K. Pathak .
F I N A L O R D E R
This is an application U/S 12 of the Consumer Protection Act, filed by the Petitioner, Shri Utpal Ghosh against the O.P.s, Prasanta Metal Stores , praying for direction upon the O.P.1 to pay Rs. 1,59,550/-/- to the petitioner along with interest @ 12% from 2008 till actual payment against vat amount and also to pay him compensation for sum of Rs. 2,00,000/- for physical harassment and mental agony and Rs. 50,000/- as litigation cost.
The case of the petitioner is that he is an unemployed youth having no source of income started proprietorship business in the name of KK Trader for maintaining himself as well as his family members. The O.P. No. 1 Prsanta Metal Stores of 105, N. S. Road, Kolkata-1 is the O.P. No. 1 being seller and supplier of metal having Vat RC No. 19250567039 and CST RC No. 19250567233 and O.P. No. 2 is the Joint Commissioner , Commercial Taxes , Govt. of West Bengal. During purchase of metal and brush tube since 2009 to 2012 the O.P. 1 duly received and realized the Vat amount as per law as the petitioner duly paid the stipulated vat amount to the O.P. 1. Later on the petitioner came to know that the vat account No. of O.P. 1 has been cancelled on 17.12.2008 and without disclosing the same the O.P. No. 1 illegally realized the vat amount and enjoyed the money. The O.P. No. 2 issued demand notice to the petitioner and the O.P. 1 told him that he would deposit the vat amount within 4 months. But failed and neglected to pay. The O.P. NO. 2 demanded the amount and send a letter U/s 66 (1) of the West Bengal Value Added Tax 2003 and the petitioner was compelled to deposit the total vat amount 1,59,550/-, though petitioner already paid the same to the O.P. 1 who failed and neglected to pay the vat which is nothing but gross deficiency on the part of O.P. 1. So the petitioner filed this case.
The O.P. No. 1 and 2 though served with notice yet only O.P. No. 1 appeared but he did not contest of the case by filing W/V and thus the case is heard exparte against both O.P. No. 1 & 2.
The only point is decided here is whether the petitioner is entitled to get the relief as prayed for ?
Decision with reason
In support of his case the petitioner filed his purchase receipts of various dates from 11.05.2010 and he also filed the vat receipts and other documents along with affidavit which proved the fact that though the O.P. 1 received the vat amount from the petitioner yet he did not deposit the same to the commercial Tax Department to the Govt. of West Bengal and thus the Govt. sent notice to the petitioner who ultimately paid the vat amount of 1,59,550/-. The above evidence went unchallenged and there is nothing to disbelieve the case of the petitioner which is proved ex parte .
In view of above discussion and finding the case of the petitioner succeeds.
Court fees paid is correct.
Hence,
Ordered
That the Consumer Case No. 90/2015 be and the same is allowed exparte against the O.P. No. 1 with cost and dismissed against O.P. No. 2.
The petitioner is entitled Rs. 1,59,550/- with interest .
The O.P. No. 1 is directed to pay Rs. 1,59,550/- being the vat amount already paid by him to the O.P. 1 with 12% interest from the date of filing of the case i.e. 03.03.2015 and Rs. 50,000/- as compensation for the physical and metal hardship and Rs. 10,000/- as litigation cost within 30 days from the date of order
failing the petitioner would be at liberty to put the order in execution as well as the whole amount would carry interest @ 9% till realization after the expiry of the period of appeal.
Supply the copy of the order to the parties, free of cost.
Dictated and corrected by me.
( B. D. Nanda)
President, C.D.R.F. Howrah
