The case of the complainant, in short, is that the complainant is having a business of timber run under the name and style as M/S. B.K. Majumder having registered in No.19820389077 (Bengal), 19820389271 (Central). The O.P is an accountant. On being approached by the O.P the complainant has given him the responsibility of maintaining the accounts and giving Sale Tax Returns to the concerned office of her timber business on quarterly basis and the complainant has paid the fees for the said returns as per demand of the O.P from time to time.
The further case of the complainant is that the O.P was supposed to pay the taxes through United Bank of India on behalf of the complainant in respect of her business returns on time to time. It is unfortunate but true that the O.P failed to give returns in respect of the business of the complainant for the period from 01.04.2015, 30.06.2015, 01.07.2015, 30.09.2015, 01.10.2015, 31.12.2015, 01.01.2016 – 31.03.2016, 01.04.2016, 30.06.2016, 01.07.2016 – 30.09.2016 to the Sales Tax Department with the reason best known to him.
Thereafter, the complainant have to pay a fine amounting to Rs. 15,700/- for her default in payment to the Sales Tax Department and due to negligent on part of O.P the complainant has paid the said fine amount. On several occasions the complaint requested to the O.P to give the password in respect of the returns file but the O.P did not pay any heed. Thereafter the complainant sent a legal notice the O.P through her Advocate but the O.P did not return the said password.
Hence, this case filed by the complainant with a prayer for directing the O.P to pay the fine amount to Rs. 15,700/- and also praying for compensation amounting to Rs. 20,000/- from the O.P towards his negligence and also prayed for an award of Rs. 15,000/- towards litigation cost.
The O.P has appeared before this forum and contesting the case by filing Written version contending, inter alia, that the case is not maintainable and the complainant is not a consumer and the O.P has also denied the other allegations as alleged by the complainant.
Both the parties have filed evidence on affidavit.
Complainant has filed some documents as per firisty. The complainant did not file any separate written argument and the Ld. Agent frankly submitted that the evidence filed by the complainant be treated as written argument in this case.
On the other hand, Ld. Agent for the O.P filed written argument and some documents in support of his case.
We have also heard argument from both sides at length.
In this context, the following issues are necessarily come up for consideration to reach just decision of the case.
POINTS FOR CONSIDERATION
- Is the complainant a consumer u/s.2 (1)(d)(i)(ii) of Consumer Protection Act ?
- Has this Forum jurisdiction to entertain the instant case?
- Has the O.P any deficiency in service as alleged by the complainant?
- Is the complainant entitled to get any relief/reliefs as prayed for?
DECISION WITH REASONS
All the points are taken up together for the sake of convenience and brevity as all the points are interlinked to each other.
Admission came out from the written version and evidence on affidavit submitted by the O.P that the O.P is an Accountant who carries on his work at his own office at Birpara, District-Alipurduar and on approach by Prabir Mazumder (the power of attorney of the complainant Smt. Barnali Mazumder)the O.P used to submit the on line Sale Tax/Vat return of the business of the complainant (business of timber under name and style as M/S. B.K. Mazumder) to the Directorate of Commercial Tax, Govt. of West Bengal through his current Account of United Bank of India, Alipurduar Branch being No. 0238050005890.
It is admitted fact that the complainant has to pay Sale Tax etc to the aforesaid Tax authority as she carries on her timber business under name and style as M/S. B. K. Majumder. Therefore, it is clear that the complainant pays Sale Tax/Vat etc. for her commercial purpose. It is no where mentioned in her complaint that her said business is for her earning of livelihood by means of self employment. As such the complainant is not a consumer within provisions laid down u/s. 2(1)(d)(i)(ii) of the Consumer Protection Act, 1986.
Secondly the “service” between the parties on their contract/agreement here is fully personal which is not entertainable in this Forum.
Thirdly, as the agreement/contract relating service between the parties is fully personal as such the determination in respect of supply/non-supply of pass-word matter is out of jurisdiction of this Forum and the parties are at liberty to seek such relief in this regard before the other appropriate Forum. They are also at liberty to seek their respective relieves (claim/counter-claim) by way of producing documents/evidence before the appropriate Forum.
Considering such legal position remaining points are needless for discussion.
Thus the instant case fails to achieve it’s success.
Hence, for ends of justice, it is,
ORDERED
That the instant case be and the same is dismissed on contest but without cost.
Let a copy of this final order be sent to the concerned parties through registered post with A/D or by hand forthwith for information and necessary action.
Dictated & Corrected by me-
