HARI OM SHARMA Vs. KANPUR TRACTORS

JUDGEMENT

(1.) BOTH these appeals having arisen out of one and the same judgment dated 6.10.1994 of the District Consumer Forum, Kanpur Nagar are taken up together for decision.

(2.) WE have heard Mr. R.K. Gupta, learned Counsel for the complainant Sri Hari Om Sharma, the appellant of Appeal No. 2945 of 1994 and the respondent of other Appeal No. 2969 of 1994. None appears for the Maruti Udhyog Ltd. In view of the fact that both the appeals are pretty old, we deem it appropriate to decide them on merit.

(3.) A very short question arises for our determination and it is to the effect as to whether Sri Hari Om Sharma who had purchased a Maruti 800 Omni on 13.2.1991 from M/s. Kanpur Tractors Ltd. is or is not entitled to claim refund of excise amount of Rs. 18,000.00? The complainant pleaded in his complaint No. 184 of 1992 filed before the District Forum, Kanpur Nagar with the allegations that he had purchased a Maruti Van Omni 800 for the purpose of plying it as a taxi but the relief of excise exemption was not extended to him. On the other hand, M/s. Maruti Udhyog Ltd. and M/s. Kanpur Tractors Ltd. have contended that the vehicle in question had been purchased as a private carrier and since it was not booked under taxi quota, the benefit of excise exemption could not have been extended to him.