SRI G.K. RATH, PRESIDENT …                  The substance of case is that, the husband of complainant died with an accident with a bus bearing Regd.no. OR-18-A-4689 dt.29.01.12 and the said bus was insured with the above OP, hence the complainant along with others (family members) lodged claim before the M.A.C.Tribunal, Nabarangpur and the Honble Tribunal has directed the OP.s to pay Rs,24,11,420/- to the complainant along with 7.5% interest p.a. from the date of application i.e. 18.06.12 to till realisation and cost of Rs.5000/- within one months. Later as per direction the OP deposited the awarded amount before the Hon’ble Tribunal after deducting tax but the tax deduction certificate has not been supplied to the complainant for which the complainant could not file I.T return before the Income Tax Authority. Hence on 21.4.2015 the mother in law of complainant issued a pleader notice through her advocate requesting to supply the tax deduction certificate, to which the OP replied on dt.16.06.15 wherein they demanded PAN card of Padma Harijan, so as per demand the counsel for complainant AGAIN sent the Xerox copy of the particulars of PAN number of complainant but for no action. Unless the Tax deduction certificate is filed before the I.T. Authority, the complainant cannot claim for refund of her money deposited by the OP as tax towards her income. Hence there is deficiency in service on the part of OP for which act the complainant harassed with mental agony and financial losses, so she prayed to direct the OP to supply the said TDS certificate along with Rs.10,000/- as cost and compensation in the ends of justice.

2.         On the other hand the counsel for OP.s entered his appearance and filed his counter in the case to contend that, the forum has no jurisdiction to entertain the case. The complainant is not a consumer under the OP.s and prayed before the forum to direct the complainant to produce her original PAN Card before the forum and specified nothing except evasive denials.

3.         The counsel for complainant has filed copy of documents, decisions along with affidavit of complainant in support of his claim. The counsel for OP.s has filed copy of some annexure but without supporting any affidavit. Case heard from them at length, perused the record and submissions considered.

4.         From the above submissions, it reveals that the husband of complainant had met with an accident with the above said vehicle on dt.29.01.2012 and died and as the bus was insured with the above OP.s the complainant lodged claim before the hon’ble MAC Tribunal, Nabarangpur who in result directed the OP to pay Rs.24,11,420/- to the complainant with 7.5% interest p.a. from 18.06.2012 to till realization and cost of Rs.5000/- to which the OP deposited the awarded sum before the hon’ble Tribunal after deducting tax but failed to supply the TDS certificate to the complainant thereof.

5.         It is seen from the entire transaction that, despite approaches made by the complainant since a long period the OP.s not yet supply the Tax Deduction certificate to the complainant to which the complainant not able to file I.T. return before the I.T. Authority to get refund on the assured amount, hence the complainant under compulsion craves the leave of this forum for relief due to the negligence and deficiency in service by the OP. Further it is seen that, despite service of notice of this forum, the OP.s did not takes any initiation to settle the matter with the present complainant. We found nothing to reject the contention of complainant in the present dispute. The counsel for OP.s vehemently contends that the complainant is not a consumer as she has not paid any price to avail the T.D certificate, but from the entire adjudication we found that, the complainant is a beneficiary of services under OP.s and due to non issuance of T.D certificate the complainant restrained from her tax benefits, hence OP.s are guilty of Sec.2 (1)(d)(ii) of C.P.Act 1986 and as the complainant harassed with mental agony and monetary losses due to the negligence of OP.s, she is entitled for compensatory reliefs. Hence we allowed the complaint against the OP with cost.

                                                                         O  R  D  E  R

i.          The OP.s are here by directed to supply the Tax Deduction Certificate in question to the complainant immediately, inter alia to pay Rs.10,000/- (Rupees Ten thousand) as compensation and cost of litigation to the complainant, for such deceptive practices, deficiency and willful negligence.

ii.         All the above directions shall be complied with in 30 days of receipt of this order, failing which, the total amount shall bear 12% interest per annum till its realization. Pronounced in the open forum on 15th day of Nov' 2017.

 MEMBER                                      MEMBER                                    PRESIDENT, DCDRF,

(Sri R.S.Nayak)                            (Smt M.Padhi)                                   (Sri G.K.Rath)