(1.) THE appellant is the opposite party/Municipal authorities who have sought for setting aside the order of the Forum directing the appellant to refund the excess amount of house tax collected and also litigation expenses of Rs. 500.
(2.) THE case of the complainant is that she had paid excess amount of Rs. 90 towards house tax and also penal interest. The house tax was subsequently reduced. She had sought for refund but there was no response.
(3.) THE opposite party had filed version disputing the jurisdiction of the Forum. It is also mentioned therein that for appropriate relief the complainant has to file appeal or revision as per the Kerala Municipalities Act. It is admitted that house tax has been revised and that appellant is ready to refund any amount illegally recovered.