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BEFORE THE DISTRICT FORUM:KURNOOL
Present: Sri.K.V.H. Prasad, B.A., LL.B President
And
Smt. C.Preethi, M.A.LL.B., Lady Member
And
Sri. M.Krishna Reddy, M.Sc.,M.Phil., Male Member
Tuesday the 26th day of May, 2009
C.C.No. 24/2009
Between:
G.Suryanarayana Setty, S/o. Late G.Allaiah Setty,
R/o.H.No.5/381, B.S.Colony, Yemminganur, Kurnool District-518360.
… Complainant
Versus
Yemminganur Municipality, Represented by its Commissioner,
D.No.642/1, Near Somappa Circle, Yemminganur, Kurnool District-518360.
… Opposite party
This complaint is coming on this day for orders in the
presence of Sri. N.Ramachandra, Advocate, for the complainant, and Sri.
N.Mallikharjun, Advocate, for the opposite party, upon perusing the
material papers on record, the Forum made the following.
ORDER
(As per Smt. C.Preethi, Lady Member
C.C.No.24/2009
1. This consumer complaint of the complainant is filed U/S 12 of
C.P.Act, 1986, seeking direction on the opposite party to refund
Rs.19,161/- interest paid on tax of Rs.63,003/-, Rs.5,000/- a s
compensation, cost of the complaint and any other relief and relief’s
which the complainant is entitled.
2. The brief facts of the complainants case is that complainant paid
house tax for the period, 2005-06,2006-07,and 2007-08 amounting to
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Rs.63,003/- and penalty or interest of Rs. 19,161/- totally Rs.82,164/-
under protest in February,2008. The Government issued a G.O.
M.S.No.238 dt.15-03-2008, waiving interest or penalty to those who
paid arrears as one time measure before to 31-03-2008. The deadline
fixed by the Government was complied by the complainant and the
complainant approached opposite party either to refund the interest or
to adjust in future payment of tax as there was no response from the
opposite party, the complainant got issued legal notice but it was in
vain and approached the forum for reliefs.
3. In pursuance to the notice of this forum as to this case of the
complainant, the opposite party appeared through their standing
counsel and contested the case by filing written version.
4. The written version of opposite parties denies the complaint as
not maintainable under law or on fact, but admits the complainant paid
house tax of Rs.63,003/- and penalty of Rs.19,161/- totally
Rs.82,164/-. It also submits that G.O.M.S. No. 238 dated 15-03-2008
was issued to vaive the interest on arrears of property tax and interest
on current year due on property tax i.e. 2007-08 before to 31-03-
2008, but the complainant paid the arrears and interest in the month
of February,2008, and the G.O. is silent with regard to payments
made before to 15-03-2008. The benefits of G.O. are not
retrospective effect but only prospective effect from 15-03-2008 only
and the complainant is not entitled to claim interest waiver and seeks
for the dismissal of case with costs.
5. In support of his case the complainant relied on the following
documents viz., (1) letter dated 27-03-2008 of complainant to opposite
party along with statement mentioned in the said letter and
acknowledgement (2) office copy of legal notice dated 12-11-208 along
with postal receipts and acknowledgement and (3) a bunch of ten
property tax receipts, besides to the sworn affidavit of the complainant in
reiteration of his complainant averments and the above documents are
marked as Ex.A1 to A3 for its appreciation in this case. The opposite
parties in support of their case did neither filed his sworn affidavit nor any
documents.
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6. Hence, the point for consideration is to what relief the
complainant is entitled to alleging deficiency of service on part of opposite
parties?
7. It is the case of the complainant he paid house tax arrears
amounting to Rs.63,003/- and penalty of Rs.19,161/- totally Rs. 82,164/-
for the year 2005-06, 2006-07 and 2007-08 in Feburary,2008. As per
the G.O.M.S.No. 238 dated 15-03-2008 issued by the Government
interest is waived to those who pay arrears and the current tax as one
time measure before to 31-03-2008 and the complainant submits that as
he paid the arrears and penalty in February, 2008 it self, and he complied
the dead line fixed by the Government and he is entitled to waiver of
penalty.
8. On the other side the opposite party in their written version
averments submits that admittedly the complainant paid house tax of
Rs.63,003/- and penalty of Rs.19,161/- in February, 2008 i.e. before to
the issual of G.O.M.S.No.238/- dt.15-03-2008 and hence the complainant
is not entitled to waiver of interest.
9. As per the G.O.M.S.No.238 dated 15-03-2008, the interest is
waived on the arrears of property tax and interest on current year dues
on property tax i.e. 2007-2008 as one time measure. The complainant in
this case paid arrears for the years 2005-06, 2006-07, and 2007-08
Rs.63,003/- and interest of Rs.19,161/- in February, 2008 as per the
above G.O. interest is waived and the complainant is certainly entitled for
refund of interest paid. The opposite party submits that the G.O. is
silent with regard to payments made before to 15-03-2008, when the
G.O. is silent, it is admitted fact that who ever pays the arrears on or
before the date of issual of G.O. is entitled to the benefits of the above
said G.O.
10. Hence, the complainant is certainly remaining entitled for refund
of interest of Rs.19,161/- paid on house tax of Rs. 63,003/-. The
opposite party by his deficient conduct is not refunding the interest
amount to the complainant ensured mental agony to the complainant
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and the opposite party is liable to pay amount of Rs.2,000/- a s
compensation for mental agony and Rs.1,000/- as costs of the case.
11. In the result, the complainant is allowed directing the opposite
party to refund to the complainant the amount collected under interest
/penality i.e. Rs.19,161/- along with compensation of Rs.2,000/- and
costs of Rs.1,000/- with in one month from the date of receipt of this
order. In default, the opposite party shall pay the above amount with
12% interest from the date of default till realization.
Typed to dictation, corrected and pronounced on this 26th day of May,
2009.
Sd/- Sd/- Sd/-
LADY MEMBER MALE MEMBER PRESIDENT
APPENDIX OF EVIDENCE
Witnesses Examined
For the complainant :Nil For the opposite parties :Nil
List of exhibits marked for the complainant:-
Ex.A1. Letter dt.27-03-08 of complainant to the OP along with
ack.and Statement.
Ex.A2. Office copy of legal notice dt.12-11-2008 along with postal
receipt & ack.
Ex.A3. A bunch of 10 property tax receipts.
List of exhibits marked for the opposite parties: NIL
Sd/- Sd/- Sd/-
LADY MEMBER MALE MEMABER PRESIDENT
// Certified free copy communicated under Rule 4 (10) of the
A.P.S.C.D.R.C. Rules, 1987//
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Copy to:-
Complainant and Opposite parties
Copy was made ready on :
Copy was dispatched on :