1. The brief fact of the case of complainant is that on 05.09.2019 while he was riding in his vehicle bearing Regd. No. OD-30-B-2690 with all the necessary documents, was detained by staffs of O.P. and asked for the vehicle documents and complainant submitted all the documents but the concern staff without considering the documents imposed penalty u/s 177/180/181 M.V.Act amounting to Rs. 10,500/- and several approaches for refunding of said amount got in vein.  Thus showing deficiency in service he filed this case with a prayer for refunding of penalty amount alongwith Rs. 50,000/- and Rs. 5,000/- towards compensation and costs.
    
2. The O.P. appeared and filed their counter version stating that t alleged penalty was imposed on complainant as per the norms and guidelines of the Govt. and with other contentions, they prayed to dismiss the case.

3. Parties have filed documents in support of their submissions. Heard from the parties at length.  Perused the record and materials available therein.

4. It is an admitted fact that on 05.09.2019 complainant was detained by the concerned persons of O.P.  and was asked for submission of the M.V. Documents and penalty was imposed on the complainant.  The allegations of complainant is that though he has produced all the relevant documents, but the O.P. without considering the same, have illegally imposed penalty on him.  Whereas the contentions of O.P. is that the penalty was imposed on the complainant due to violation of M.V.Rules and guidelines of the Govt., hence there is no deficiency in service. 

In this connection, we have gone through the documents filed by the complainant and ascertained that O.P. issued E-Challan no. OR 10987190905080234 dated 05.09.2019 in regard to the penalty issued in the name of Govt. i.e. Transport Department of Odisha vide receipt no. ORRTE-19090000793 dated 07.09.2019 through their VCR Order Sheet dated 06.09.2019.After careful observation, in this connection we would like to make it clear that the said amount of penalty was paid by complainant is only for violation of M.V. Act u/s 177/180/181 and as per guidelines of Govt. of Odisha Rules, which is only meant for the violator of the Act and rules made thereunder and Govt. collects the penalty amounts in shape of tax, which is not a fees to hire any service. In this connection, we would also like to make it clear that the above penalty is collected in shape of tax, and tax is a compulsory contribution to the Govt., which is collected for the development of the society and every person has a contributory responsibility towards the society.Hence we do not think that the O.P. has any type of deficiency in service on their part. Furthermore, it is also settled law that a tax payer is not a consumer in any point of view. Hence, complainant is not a consumer and the present dispute is not a consumer dispute. Hence this order.

                                                                                                     ORDER

Considering the fact and circumstances of the case, the present case is dismissed against the O.P. having no merit.  Parties to bear their own costs.

Pronounced in the open Court on this the 24^th day of August, 2022.  Issue free copy to the parties concerned.