Mr. Justice Jasbir Singh, President. - (1.) Appellant/Opposite Party has filed this appeal against an order dated 9.9.2016, passed by the District Consumer Disputes Redressal Forum-I, U.T., Chandigarh (in short 'the Forum' only), allowing a complaint filed by the respondent/complainant, alleging deficiency in providing service on the part of appellant/Opposite Party and also in adopting unfair trade practise. As per facts on record, the complainant filed a complaint by stating that he purchased a product from the Opposite Party for an amount of Rs.636/- against receipt Annexure C-1 on 10.2.2016. It was stated that the above said amount, after discount, was the 'Maximum Retail Price' of the product. However, Value Added Tax(VAT) was charged thereupon without any authority. It was stated that the Opposite Party was not competent to levy VAT and by doing so, an excess amount of Rs.29.98p was charged from him without any justification. In his complaint, he claimed refund of the above amount paid, compensation for mental and physical harassment and also litigation expenses.
(2.) Upon notice, reply was filed by the Opposite Party. It was stated that the VAT was rightly imposed on the price of the product sold. It was denied that the said tax was charged over and above the Maximum Retail Price of the product. It was admitted that the MRP includes all taxes including VAT. It was further said that the product was sold to the complainant at a lessor price in a scheme. The price of the product was Rs.1199/-. 50% rebate was given on MRP and then tax was imposed on the sale price/discounted price.
(3.) The complainant filed rejoinder to the reply filed. Both the parties led evidence. The Forum, on analysis of pleadings of the parties, documents on record and arguments raised, allowed the complaint vide impugned order dated 9.9.2016, granting following relief to the respondent/complainant; (i) To refund the VAT amount of Rs.29.98 (say Rs.30/-) to the complainant along with interest @ 9% per annum from the date of filing of this complaint, till realization. (ii) To pay Rs.5,000/- as compensation for mental agony and harassment caused to the complainant; (iii) To pay Rs.5,000/- as costs of litigation to the complainant.;