KERALA STATE CONSUMER DISPUTES REDRESSAL COMMISSION VAZHUTHACADU, THIRUVANANTHPAURAM APPEAL NO.171/03 JUDGMENT DATED: 21.4.2008 Appeal filed against the order passed by CDRF, Kannur in OP.469/2000 PRESENT JUSTICE SRI.K.R.UDAYABHANU : PRESIDENT SMT.VALSALA SARANGADHARAN : MEMBER SRI.S.CHANDRAMOHAN NAIR : MEMBER Payyannur Municipality, Payyannur, Represented by its Secretary : APPELLANT (By Adv.S.Reghukumar) Vs. Prof.M.G.Mary, Payyannur College, : RESPONDENT P.O.Edat, Payyannur. JUDGMENT JUSTICE SRI.K.R.UDAYABHANU : PRESIDENT The appellant is the opposite party/Municipal authorities who have sought for setting aside the order of the Forum directing the appellant to refund the excess amount of house tax collected and also litigation expenses of Rs.500/- 2. The case of the complainant is that she had paid excess amount of Rs.90/- towards house tax and also penal interest. The house tax was subsequently reduced. She had sought for refund but there was no response. 3. The opposite party had filed version disputing the jurisdiction of the Forum. It is also mentioned therein that the appropriate relief the complainant has to file appeal or revision as per the Kerala Municipalities Act. It is admitted that house tax has been revised and that appellant is ready to refund any amount illegally recovered. 4. The evidence adduced consisted of Exts.P1 to P9. 5. We find that the question of jurisdiction has not been considered by the Forum. Really, the complainant cannot be treated as a consumer who has availed services for consideration. Tax is a levy which is without quid pro quo. Hence we find the Forum has entertained the complainant without jurisdiction. Hence the order of the Forum is set aside. All the same, the complainant will be at liberty to initiate appropriate proceedings. The period during which she approached the Forum would be treated as the period spent for litigating before the Forum which had no jurisdiction and hence liable to be exempted when counting the period of limitation. The appellant is also directed to see that the grievance of the complainant is redressed at the earliest without insisting on technicalities. The appeal is allowed. JUSTICE SRI.K.R.UDAYABHANU : PRESIDENT SMT.VALSALA SARANGADHARAN : MEMBER SRI.S.CHANDRAMOHAN NAIR : MEMBER
......................JUSTICE SHRI.K.R.UDAYABHANU | | 
