| Final Order / Judgement | BEFORE THE DISTRICT CONSUMER DISPUTES REDRESSAL FORUM KAMRUP, GUWAHAT C.C.No- 07/2014 Present:- 1)Md.Sahadat Hussain, A.J.S. - President 2)Smti. Archana Deka Lahkar - Member Sri Samir Ranjan Dey -Petitioner Steno to Sr. Superintendent of Post Offices, Guwahati Division ,Guwahati Meghdoot Bhawan,Guwahati-781001 -VS- 1. The Chairman, Sainik Welfare Organization- India - Opp. party Plot No-18, First Floor, Sector-12A, Dwarka, New Delhi-11007 - Appearance: The complainant himself conducted his case. Date of Argument: 19/01/2017 Date of Judgment: 03/02/2017 JUDGMENT THIS IS A CASE U/S-12 OF THE CONSUMER PROTECTION ACT,1986. - The complaint filed by Sri Samir Ranjan Dey against the Chairman,Sainik Welfare Organization,India (New Delhi) was admitted on as a case U/S-12 of Consumer Protection Act,1986 and the notice was served upon the opp. party and one Mr. Chiro Kumar filed one affidavit on 17/06/2014 on behalf of the opp. party and the complainant filed his affidavit as evidence but after filing affidavit , the opp. party side wilfully defaulted to take step and as a result, this forum ,vide order dated 27/07/2016, directed that the case against the opp. party will proceed on exparte. Thereafter, on 19/01/2017 , we heard the oral argument forwarded by the complainant . We are delivering our judgment which is as below.
- The complainants’ case in brief is that he had purchased a plot of land measuring 1504.27 sq.feet under Scheme No-P73,Kamakhya Defence Complex, Amseng Gaon,Mauza-Panbari (Sonapur),Dist-Kamrup (Metro), Guwahati from Sainik Welfare Organization (India) but SWO is denying to do registration of the same; and he had paid Rs.1,75,000/- vide SBI, Narangi DD No-779271 dated 09/05/2012,Rs. 2,41,844/- vide SBI Narangi DD No-292021 dated 20/07/2012, Rs.2,16,843/- vide SBI Narangi DD No-292454 dated 01/09/2012 to the opp. party and they also acknowledged the receipt of the said amounts . The opp. party obtained Sale-permission from D.C.office,Kamrup(M) in his name on 01/04/2013 vide letter Memo No-KRM(M).4/2012/18713 dtd. 01/04/2013 ; but the opp. party did not take step for registration of the Sale –deed in his name .He also paid service tax to the opp. party . As per Sale permission , the value of the plot (1504.27 Sq. feet ) is Rs.6,19,759.24/- at the rate of Rs. 7,00,000/- per Bigha and he approached Ex Nb C.K.Das of S.W.O ,India for registration of the Sale-deed but the latter demamded total cost of registration –i.e. Rs.4410/- as stamp duty,Rs. 2960/- as registration fee, Rs. 3500/- as advocate fee and Rs.55024/- as Service tax ( at the rate of 12.36%) and then he informed SWO ,India through e-mail dtd. 06/05/2013 and the fax dtd.16/05/2013 , and again through e-mails dtd. 24/05/2013 and dtd. 06/06/2013 about the matter; and then SWO ,India vide their e-mail dtd.06/05/2013, informed him that his request was forwarded to the concerned department , and then he sent an advocate notice to SWO,India through ld. advocate Mr. Abdus Sattar seeking the information about registration of Sale-deed on 30/08/2013, and they replied by letter dtd.17/09/2013 but their reply was not compatible with his quaries. The service tax was already collected from him and hence, for the second time, the service tax cannot be demanded. As per terms and conditions, the basic cost includes value of the land and the cost of development of roads , electrification, drainage and water supply; and according to calculation he had already paid the basic cost of the land . SWO,India ,after completion of all preparation of Sale-deed in his favour, again demanded Rs.10,000/- ( Rupees ten thousand) from him vide their email dtd. 09/01/2014 and as such demand is a clear breach of agreement and betrayal to him. There is no provision of paying service tax for registration of Sale- deed of land. So, he prays for issuing direction to S.W.O ,India to refund and the basic cost of the land, he had already paid to them with interest at the rate of 12% p.a .and to pay compensation of Rs. 2.5 lakhs for not complying the terms and conditions of the agreement and causing mental agony to him.
- The opp. party side, by filing an affidavit , states that their demand Rs.55024/-( 12.36%) is not illegal nor in contravention on law ,rather it has been charged upon the development of the said plot of the land in pursuance of various provisions of Indian Finance Act. They are not demanding statutory service tax as alleged by them. The first service tax was paid on the process fee and the second service tax is claimed on development caused to the land such as construction of road, electrification,drains ,watersupply ,boundary wall,guard room etc. The levying of service tax is not the subject matter of State Government but it is the duty of the Central Excise Department and the State Government cannot levy any Service tax at the time of registration of Sale-deed. The complainant refused to pay the second service tax and in result he would not get his plot and as such he is not entitled to any relief.
- We have gone through the case record as well as evidence and it is found that Sainik Welfare Board,India is non-governmental organization formed for welfare of the armies of our country and it generally takes different welfare schemes for the armies particularly retired armies. In the instant case it took a scheme for arranging for purchasing lands by the armies, who are its members in Amseng gaon,Mauza-Panbari (Sonapur),Kamrup(M) and arranged for purchasing a plot of land measuring 1504.27 Sq.feet by the complainant in the said village from Sri Manish Borah (land owner) and he paid Rs.6,33,687 /-to SWO,India as basic cost which includes the actual value of the land, the process fees and service tax . The opp. party side admits these facts in their written statement.
- We have perused the allocation order (Annexure-G) and found that the complainant paid Rs. 6,33,687.00/- to opp. party i.e.
Basic value of the land = Rs.6,19,759.24 Process fee ( 2% on total cost) = Rs.12,395.18 Service tax(12.36 % of P.F) =Rs.1,532.04 Net cost = Rs.6,33,687.00/- It is also found that the complainant paid the said amount to the opp. party in three instalments. - From the record, it is found that the opp. party side after procuring sale- permission from the Deputy Commissioner,Kamrup(M), demanded Rs.4410/- as Stamp duty, Rs.2960/- as registration fee, Rs.3500/- as advocate fee and Rs. 55024/- as service tax. We have found that the complainant is liable to pay the first three amounts at the time of registration of Sale-deed , but the opp. party side cannot demand any amount as service tax at the time of registration of Sale- deed and hence the demand of Rs.55024/- as service tax as precondition for registration of the Sale-deed is an illegal demand and therefore the refusal to pay the said amount by the complainant is a justified act.
- The opp. party side again vide Letter Memo No-CB/guwahati/P-73/016 dtd. 9.1.2014 demanded Rs.10,000/- as fees for renewal of Sale-permission, From Annex.B (Sale-permission) ,it is seen that Sale permission issued by D.C.Kamrup(M), on 01/04/2013 and the period given for registration is within six months after issue of permission . From record ,it is also seen that complainant cleared the payment of basic cost on 01/09/2012 i.e. before issuance of Sale-Permission. Thus ,it is clear that the opp. party willingly did not take step for registration of the Sale –deed. Hence, the complainant is not liable to pay Rs.10,000/- again in the head of fees for renewal of Sale-permission.
From record, it is also seen that the complainant lodged a complaint with the opp. party informing them that they are illegally demanding Rs.55024/- again as Service tax ,and as such he prays to exonerate him from paying the said amount , but the opp .party side has not disposed of his complaint. It is also seen that the complainant ,vide advocate notice dtd. 30/08/2013 given by ld advocate Mr.Abdus Sattar , has asked the opp. party to expedite the act of registration of Sale- deed and to complete it within 15 days wherein also it is mentioned that the complainant, who had already paid Service tax ,is not liable to pay any amount as Service tax again. It is seen that after receiving all those notices including advocate notice, the opp. party has not started the process of registration of Sale-deed in favour of the complainant. So it is a clear case of deficiency of service to the complainant. It is further seen that for such deficiency of service , the complainant has to lose his plot. So, we hold that for such loss, the opp. party is liable to refund whatever the amount paid by him to them with interest at the rate of 12% p.a. from the date of filing of this complaint and also to pay compensation to him , which , we are of opinion that it should be not less than Rs.50,000/-. The opp. party is the agent of purchasing land from the owner of the land, Sri Manish Bora of village Amseng Gaon, Mouza Panbari ,(Sonapur),District-Kamrup( Metro) in favour of the complainant and the complainant also paid certain amount in the head of process fee for the purchase of the said land, and this fact proves that the opp. party is the service provider to the complainant and the complainant is the consumer of their service and therefore, the complaint as filed by the complainant is maintainable before this forum. Secondly, cause of action has arising within the territorial jurisdiction of this forum having the fact of non- registration of sale deed by the registration of district of Kamrup(M). Hence, this forum has jurisdiction to dispose of the present complaint. From the record, it is seen that after filing of the instant proceeding, the opp. party refunded the principal amount ( the amount deposited by the complainant) which is Rs.6,33,687/- to the complainant by way of depositing directly in his account. Therefore, the opp. party is liable to pay an interest on that amount at the rate of 12% p.a. - Because what has been discussed as above the complaint is allowed on exparte with a direction to the opp. party to pay the complainant an interest on Rs. 6,33,687/- at the rate of 12% p.a. from the date of filing of this proceeding (20.01.2014) to full satisfaction of the award and also to pay him Rs.50,000/- as compensation and Rs.10,000/- as cost of the proceeding. They are asked to pay the amounts to the complainant within two months and in default, other two amounts would also carry interest in the same rate from this day.
Given under my hand and seal of the District Forum , this the 3rd day of February,2017. ( Smti Archana Deka Lahkar ) ( Md.Sahadat Hussain ) Member President | |
