A.K.ANNAMALAI, J. - (1.) Opposite party is the appellant.
(2.) The complainants have filed a complaint against the opposite party praying for the relief of compensation for Rs.5,000/- for mental agony and for deficiency of service and direction to issue receipt for the properties tax paid by the complainants by transferring the name of assessment in favour of the complainants and for costs.
(3.) The brief details of the complaint are as follows :- The properties mentioned in the complaint belongs to the father of the complainants A.Manoharan and tax assessment was in his name and he died on 27.6.2000. Half share of the property tax for the first item was Rs.449/- and for the 2nd item was Rs.603/- and the opposite parties increased the taxes as Rs.1,333/- and Rs.905/- respectively. Likewise for another third item tax was Rs.405/- which was raised to Rs.1216/- which were all contested before the Court and the Court has fixed the tax as Rs.449/-, Rs.905/- and Rs.409/- respectively for each half year. Complainants? father paid the property tax by way of cheques during his life time. But no receipt was issued by the opposite party. After the death of their father the complainants paid the property tax by way of demand draft for the year 2002-03 and the receipt were issued in the name of complainants? father. For nearly 12 years for the payment of tax only one receipt was issued. But the complainants demanded for the receipts for the payment of property tax, the opposite party insisted for the enhanced payment of property tax. The complainants on 5.4.04 sent a legal notice to the opposite party and also paid for two half year taxes for 2003-04 by way of demand draft. In the notice complainants demanded receipt and also requested the opposite party for name transfer of the property in favour of the complainant. The opposite party failed to comply with. So the opposite party committed deficiency of service. In the absence of receipts for the tax payment the complainants are in difficulty in getting concession from the E.B for starting small industries and thereby put to loss and damages. Hence the complaint was filed praying for the above stated relief.;