GARHWAL JAL SANSTHAN Vs. S P GHAI

JUDGEMENT

(1.) THIS is an appeal against the order of the majority Bench of the District Forum, Dehra Dun dated 21.12.1993 whereby the complaint of the complainant was allowed.

(2.) THE complainant has filed the complaint before the learned Forum with the allegations that the complainant was served with a notice dated 3.2.1992 to deposit a sum of Rs. 864/ - on account of sewer tax. He was threatened of severe consequences. He was given only two days time to deposit the amount. He was denied of an opportunity to make any representation against the levy of sewer tax. He filed the complaint alleging that he is not bound to pay tax.

(3.) AFTER taking the evidence of the parties and hearing them, the President of the learned Forum decided that this was not a consumer dispute, whereas two members held that the complainant is consumer and ordered to cancel the demand notice of Rs. 864/ - and further directed the appellant to pay a compensation of Rs. 10,000/ - and in default of payment by 22.1.1994 to pay interest @ 15%. It was further ordered that the General Manager, Garhwal Jal Sansthan shall conduct an inquiry in the case and take departmental action against the official for not sending the bill of sewerage tax to the complainant annually, against which order the present appeal has been filed. We have heard the learned Counsel for the parties and gone through the records. The finding that since under Section 64(2) of the Act, there is a provision that if there is non -payment by the consumer, the Jal Sansthan has a power to cut off the connection and thus according to the opinion of the learned Forum since there is use of word "Consumer" under the Act, therefore, the complainant is a consumer. We should not forget that every body in these days is said to be a consumer. But under our Act, i.e., Consumer Protection Act, only a person who pays any consideration and purchase any goods or hires any service for consideration is a consumer. Liability to pay tax is a statutory duty. The authorities levy tax under third statutory powers. We do not pay any consideration while we pay any tax. Tax is not the charge as consideration for anything. You may use sewer or not but you have to pay the tax. You may use the road or not but you have to pay the road tax. Nobody can say that I have constructed my house from my own money, the municipal authorities or the Government has nothing to do with it, therefore, I shall not pay house tax or other taxes, which are liable to be paid. Therefore, merely because the word "Consumer" has been used in the Act, it cannot be said that the complainant is a consumer. It was further argued by the learned Counsel for the complainant that it was his case that this is not tax but this is price of the user of the sewer. The complainant may or may not use the sewer but he has to pay the tax under the Act. If some charges and price is charged, then alone the complainant can be a consumer. We are supported by the ruling reported in , The Mayor, Calcutta Municipal Corporation V. Tarapada Chatterjee and Others, 1994 1 CPJ 99wherein it has been held: