By Sri. Mohamed Ismayil.C.V, Member

 Aggrieved by the acts of the opposite party, the complainant alleged following complaints against the opposite party:-

1.        It is stated by the complainant that, he constructed five shop rooms and a house is his landed property out of which one shop room is a used for conducting arecanut business for his livelihood. The remaining shops are vacant. The opposite party provided building numbers to the house and shop room as 4/30, 4/377, 4/378, 4/379, 4/380, 4/381 respectively.  According the complainant, he used to pay regularly building tax and property tax to the opposite party every year.  It is stated in the complaint that last year he paid Rs. 310/- for house No.4/30, Rs.257/- for shop room No.4/377, Rs. 172/- for shop room 4/378, Rs.121/- for shop room No.4/379, Rs. 65/- for shop room No.4/380 and Rs. 206/- for shop room No. 4/381 respectively.  The shop rooms were constructed with help of hard earned money and no income is accruing from the vacant shop rooms. When he  went to the office of the opposite party to pay tax, the opposite party demanded exorbitant rate of tax to the tune of Rs. 2466/- for house No.4/30, Rs.1949/- for shop room No.3/377, Rs. 1528 for shop room No.4/378, Rs. 1949/- for shop room No. 4/379, Rs.577/- for shop room No. 4/380 and Rs. 1854/- for shop room No. 4/381 respectively and directed to pay tax  within the period 31/03/2019.  It is also informed by the opposite party that, if tax is not paid within stipulated period the complainant is liable to pay 24% interest along with cess, surcharge and penal interest to the opposite party. The complainant approached the opposite party and explained inability to pay the enhanced huge amount as tax. Moreover the complainant did not receive any kind of notice informing the enhanced tax rate from the opposite party. The complainant filed petitions before the Grama Panchayat and its President. It is stated that the complainant was not heard by the opposite party with regard to his grievances due to the huge enhancement of tax.  The opposite party informed the complainant that no action can be taken on basis of petition filed by the complainant and revenue recovery proceedings will be initiated against the complainant. The opposite party enhanced the building tax without giving an opportunity to explain the grievances of the complainant.  There is no basis for unilateral enhancement of huge tax.  The opposite party is now attempting to collect tax arbitrarily without considering factual situations. The complainant prayed for a direction to the opposite party to fix the actual rate of interest after hearing the side of complainant.  It is also prayed for an order of cancellation enhanced tax rate to the shop rooms and residential building.  The complainant also prayed for a direction to the opposite party to pay Rs. 50,000/- as compensation to the complainant for the sufferings of mental agony and hardship due to the act of the complainant and also direct to pay the cost of the proceedings.  The complainant prayed for fixing the actual tax rate of the building of the complainant.

2.    The complaint is admitted on file and the Commission issued notice to the opposite party.  The opposite party appeared and filed version.

3.       In the version it is stated by the opposite party that the complainant is the owner of the shop rooms and residential as stated in the complaint.  According to the opposite party the present rate of tax is fixed as Rs. 432/- for the residential building numbered as 4/30, Rs. 454/- for the shop room numbered as 4/377, Rs. 341 for the shop room numbered as 4/378, Rs. 131/- for the shop room numbered as 4/379, Rs. 129/- for the shop room numbered as 4/380, Rs. 412 for the shop room numbered as 4/381.   It is further stated that the complainant had made structural changes to the residential building numbered as 4/30, but no structural changes made on shop rooms.  These are tax arrears to the shop rooms during the period of 2013-14, 2014-15, 2015-16 and 2016-17.  So the arrears of tax also added in the culminating year. Present rate of tax was fixed on the basis of renewal of tax rate.  There is no arrears of tax to the shop room numbered as 4/379.  There is arrears of tax in the year of 2020-21 to the shop room numbered as 4/377.  According to the opposite party, the complainant did not remitted proper tax to other building since 2013-14.  The government was used to announce exemptions to the arrears of buildings tax in every year.  But complainant did not take any steps to avail the benefit of exemption.  The software used for the collection of building tax did not shown advance remittance of building tax by the complainant.

4.      The complainant filed affidavit and documents.   The document on the side of the complainant is marked as Ext. A1 series and Ext.A2 series document. Ext.A1  series documents are  the  copy of receipt dated 31/03/2017 showing  the payment of  building tax to the shop rooms numbered as 4/30, 4/377, 4/378, 4/379, 4/380, 4/381.  Ext. A2 series documents are copy of arrear demand notices dated 03/05/2019 issued by the opposite party to the complainant with respect the shop rooms and residential building owned by the complainant. The opposite party did not file affidavit and documents to prove his case even though he was provided with sufficient opportunities right from 31/12/2021 onwards.   So the contentions taken by the opposite party in the version became abortive in effect.

5.      Heard the complainant.  Perused affidavit and documents produced by the complainant.  The points arisen for consideration of the Commission are as follows:-

1. Whether the opposite party committed any kind of deficiency in service

towards the complainant?

2. Relief and cost.

6.        The case of the complainant is that he constructed five shop rooms and a residential building on his landed property.  He used one of the shop room for his livelihood. Other shop rooms remained vacant.  According to the complainant when he approached the opposite party to remit tax an exorbitant rate of tax is demanded by the opposite party.  It is contended by the complainant that he remitted Rs. 31/- as tax for residential building No.4/30, Rs. 257/- for shop room number 4/377, Rs. 172/- for shop room number 4/378, Rs. 121/- for shop room number 4/379, Rs. 65/- for shop room number 4/380, Rs. 206/- for shop room number 4/381 respectively.  The complainant produced Ext.A1 series of documents to prove the rate of tax paid to the opposite party.  Ext.A1 series of documents included 6 numbers of receipts of tax remittances.  According to the complainant when he approached the opposite party to remit the building tax, an exorbitant amount is demanded by the opposite party.  It is further stated by the complainant that the opposite party threatened heavy penal liability including revenue recovery proceedings.  It is contended by the complainant that no notice was issued by the opposite party demanding to pay the exorbitant rate of tax.  The opposite party demanded exorbitant amount without giving an opportunity to adduce his evidences before the opposite party. It is further stated by the complainant that petitions were filed before the opposite party regarding collection of exorbitant amount as building taxes but no action was taken by the opposite party.  There is no contra evidence available   in this case.  Moreover it can be find that no action was taken by the opposite party towards the grievances of the complainant. The complainant produced Ext.A2 series documents containing arrears demand notices issued by the opposite party to the complainant. The date of issuance of Ext.A2 series documents is 03/05/2019 i.e after the filing of this complaint before this Commission.  So the Commission finds that the opposite party is committed deficiency in service towards the complainant. For challenging the decision of the opposite party, the complainant is required copies all documents pertaining to the decision of enhancement of tax.   So Commission  finds that the copies of documents relied by the opposite party for  the issuance of Ext. A2 series documents is to be served to the complainant by the opposite party  to  meet the ends of justice.   More over this Commission cannot act as an authority to fix the rate of building tax in the Grama Panchayath of the opposite party.  The complainant can move against opposite party with regard to the rate of enhanced building tax and quantum of amount demanded by the opposite party before appropriate authority.  The Commission is declined to cancel Ext.A2 series documents.  So going though the available record, the  Commission allows the complaint partly as follows:-

1. The opposite party is directed to pay Rs. 5,000/-(Rupees Five thousand only) as compensation to the complainant for the deficiency in   service committed towards the complainant.
2. The opposite party is directed to handover copies of all documents to the complainant received by the opposite party for the issuance of the Ext. A2 series document.
3.  The opposite party is also directed to pay Rs.2000/-(Rupees Two thousand only) as the cost of the proceedings.

          The opposite party shall comply this order within 30 day from the date of receipt of copy of this order otherwise the entire amount shall bear additional 9% interest from the date of this order till the realization.

Dated this  13^th day of December, 2023.

MOHANDASAN K., PRESIDENT

PREETHI SIVARAMAN C., MEMBER

MOHAMED ISMAYIL C.V., MEMBER