GURUMUKH RAI AGARWALLA Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Delay in refund of the tax as per the provisions of the Orissa Sales Tax Act is the grievance of the Complainant.

(2.) Mr. S. C. Ghosh, learned Advocate for the complainant, submits that in spite of order of the Commissioner to refund the amount as per law, the Sales Tax Officer delayed in refunding the amount. Thus, the detention of the legitimate amount payable, amounts to deficiency in service of the Sales Tax Officer.

(3.) There is no doubt, it is an obligation of the Sales Tax Officer to refund the amount when the Commissioner has directed for the same. However, there is no payment by the complainant for hiring the service of the Sales Tax Officer to get refund of the amount. Accordingly, the complainant is not a consumer within the definition as provided under the Consumer Protection Act. Therefore, complaint at his instance is not maintainable.