Hon’ble Mrs. Rumpa Mandal, Member.
The financial dispute between the Complainant and O.Ps dragged the Complainant to this Commission for Redressal of his Grievance. The concise fact as stated in the Complaint petition is reproduced herein below to the effect that the Complainant Shree. Ashok Mrug is a reputed businessman of Coochbehar dealing in raw materials of Beedi under name & style M/S LNG & CO. having its office at BS Road North, within district Coochbehar. He went to PNB Branch in Nipendra Narayan Road near power house chowpati , within P.S Kotwali, Dist. Coochbehar to deposit GST through over the Counter(OTC) method on 17.11.2020. On the same day he deposited a challan having common portal identification in shorts (CPIN)-20111900125608 at the counter against GSTIN-19AILPM1320NIZO for Rs. 1500/- wherein he intended to deposit the said amount by coins. But to his utter surprise the concern employee of the OP -1 Bank refuses to accept the aforesaid challan of the Complainant as the payment was being made by coins only. This matter of non acceptance of coin was informed to the branch manager of the said Bank but he also refused to accept the payment through coins. Later the Complainant finding no other alternative the Complainant sent one latter on 11.11.2020 through speed post vide no. EW898128575IN asking the reason for the non acceptance of GST challan paid by coins through OTC method and also requested to receive the same before the expiry of the challan dated 17.11.2020 which was duly received by the OP Bank. On receipt of the above said letter the OP no. 1 sent reply in which the Complainant was ask to route the GST through case credit account as the GST is implied on proceeds of business sale though the OP Bank had not cited any reference of RBI guide line nor was the Complainant aware of any such guide line issued by the RBI.
The guide line of the RBI was issued by the circular no. RBI-2017/18/132(DCM(RMMT))NO2945/11.37.01/2017-18) Dated 15.02.2018. The RBI has categorically advised inter alia that none of the Bank Branches should accept small denomination notes and or coins tendered at their counter and it was also mentioned to the effect that “any noncompliance in this regard shall be viewed as violation of instructions issued by the Reserve Bank Of India and action including penal measures as applicable from time to time may be initiated”.
Moreover the section 6 of the coinage act 2011 states as follows which was cited by the complainant in his complaint petition
Coin when a legal tender-
1. The coins issued under the authority of section 4 shall be a legal tender in payment or on account in one of
- A coin of any denomination not lower than one rupee, for any sum not exceeding 1000/-(one thousand) rupees.
- A half rupee coin, for any sum not exceeding 10/-9ten) rupees.
- Any other coin for any sum not exceeding 1(one) rupee
Therefore in any manner the coin which had been tendered by the complainant for payment of GST in OTC mode could not be dishonored or refused by the OP Bank at its counter. He also stated that being a responsible business person he had always exerted his responsibility as business personality and he has also being given “Certificate of Appreciation” from the ministry of finance govt. of India, central board of direct taxes for his payment of taxes for the assessment year 2018-2019 in recognition of his contribution towards building of his great nation & owing to non acceptance of his over the counter (OTC) GST challan paid by coins by OP branch, the complainant was suffering a lot.
Thereafter complainant served a legal notice through his Ld. Advocate Kumardip Mukherjee, coochbehar vide notice dated 08.12.2020 through speed post with A/D being no. EW9004882821IN asking the OP bank to make necessary arrangement to comply with the circular of Reserve Bank of India and relevant provision of coinage act 2011 forth with so that the complainant could deposit his GST through OTC mode by coins. The same notice duly served upon the OP no. on 10.12.2020.But despite service of notice the OP no. 1 did not respond which amounted to deficiency in service and unfair trade practice on their part.
Thereafter the complainant filed this case before this commission for redreassal of his grievance having its opposite parties the branch Manager of Panjab National Bank, Nipendra Narayan Road, Near power house chowpati within P.S Kotwali Dist. Coochbehar (OP-1) and managing director & CEO Panjab National Bank head office plot no.4 sector, sector -10, Dwarka, New Delhi, 110075(OP No. 2)for an order of direction to the O.Ps to accept GST through OTC mode by way of coins from the complainant as per the rules and regulation laid down by the govt. and authorities . The cause of action arose on 17/11/2020 at Cooch Behar when for the purpose of depositing GST through OTC method and the OP No-1 refused to accept the same tendered by the way of coins & thereafter When the complainant sent letter dated 11/11/2020 to the OP no. 1 and the O.P-1 sent reply dated 12/11/2020 and thereafter on 08/12/2010 the complainant Served legal Notice through his Ld/Advocate and still continuing within the jurisdiction of the learned Commission. Complainant thereafter prayed for an award of sum of Rs. one lakh against the O.Ps towards Mental pain and agony and is one lakh towards unfair trade practice and 20000/- for cost of the proceeding.
Notices were served upon the O.Ps who contested the Case by filing W.V in this case denying each and every allegation against them.
The positive defence case of the O.Ps is that Complainant is our esteemed Customer and we are maintaining Current account in favour of his proprietorship firm M/S LGN & CO. The GST Returns are paid form the proceeds of his business for which the Complainant has availed cash credit facility from the banking system. O.Ps quoted a RBI guide line vide No. RBI/2020-21/20DOR. No. BPBC/7/21.04.048/020-21 dated 06/08/2020. Page No.1 and point no (i) which reads "No Bank shall open current accounts for customers who have availed credit facilities in the form of cash credit(CC)/ Over draft (OD) from the banking system & all transaction shall be through the CC/OD account”. The O.Ps also referred a RBI Master circular no. RBI/2009-10/84-UBD.BPD(PCB)MC no. 5/13.05.000/2009-10 dated 01/07/2009 page No. 15, point No.6.3.1 (d) which states for "you need availing credit facility from the Banking system diversion of funds would occurs if routed of funds through any bank other than the lender bank or members of consortium without prior permission of the lender.”
Therefore the O.Ps instructed the complainant to close his current account and to avail a cash credit facility with the banking system. Thus O.Ps did not refuse to accept the coin from the Complainants. Therefore the Complaint petition is totally false concocted & baseless. So the Complainant is not entitled to get any relief. Both the OP no.1 and OP no.2 Claim that the case is liable to be dismissed with cost.
Perused the case record and all documents submitted by the complainant & the O.Ps. Heard the argument advanced by the both the parties at length. The questions of fact and law involved in this case demand for ascertainment of the following points for proper adjudication of this case.
Point for Determination
(1) Whether the Complainant is a consumer or not?
(2) Whether there is any deficiency in service on the part of the O.Ps?
(3) Whether the Complainant is entitled to get relief as prayed for?
(4) To what other relief if any the Complainant is entitled to get?
Decision with Reasons
Point No.1.
It is an admitted fact that the Complainant has a bank account with the OP bank Punjab National Bank and he used to maintain/ operate the said bank account with the OP bank and he deposited GST through over the counter (OTC). The Op evasively denied that the case is not at all tenable in the eye of law but did not deny that the Complainant is not a consumer of the OP bank. Although the OP denied that there was no gross negligence and deficiency in service, yet after perusing the pleadings of the parties and the evidence on record it can reasonably be held that the Complainant is a consumer under the C.P. Act.
Accordingly, Point No.1 is decided in favour of the Complainant.
Point Nos. 2, 3 & 4.
All the points are very closely interlinked to each other and accordingly this Commission finds it reasonable and proper to decide all these points together.
The refusal of the GST challan tendered by the Complainant at the counter of the O.P. No.1 bank to deposit coins through OTC mode is the stumbling block between the parties. The Complainant is a reputed businessman having a current account with the O.P. No.1 bank. As he collects huge coins for his business purpose, so he has intended to deposit the GST of his business by coins on 17.11.20. He has also availed himself of cash credit facility with a limit of Rs.1.0 Crore for the banking system as the GST returns are paid from the proceeds of the business.
In another RBI circular referred by the O.Ps, they also mentioned about diversion of funds if routing of funds through any bank other than the lender bank or members of consortium without prior permission of the lender. As the GST was being paid by the Complainant out of the proceeds of his business by coins, there would be diversion of fund and at the same time the Complainant was holding dual account e.g. current account and cash credit account which violate the intention of the RBI guideline.
So, the O.P. No.1 bank advised the Complainant to close his current account and to route all his transaction through cash credit account as the Complainant was availing cash credit facility from the banking system. Thus by refusing the GST challan paid by coins, O.Ps wanted to get the Complainant complied with the aforesaid circular of the RBI which includes routing of all transaction through cash credit account which the Complainant holds with the O.P. No.1 bank.
The OP in order to establish his defence plea adduced evidence by filing evidence on affidavit. In addition to his evidence on affidavit, the OP filed a RBI guideline vide No.RBI/2020-21/20DOR No. BP.BC/7/21.04.048/2020-21 dated 06.08.2020 in which the RBI has categorically advised that no bank shall open current account for customers who have availed credit facilities in the form of cash credit (CC)/ over draft (OD) from the banking system and all transactions shall be routed through the CC/OD account.
Ld. Advocate for the Complainant referred a RBI circular being No RBI/2017-18/132(DCMCRMMT)No.2945/11.37.01/2017-18 dated 15.02.18 wherein the Reserve Bank of India has categorically advised inter alia that none of the bank branches should refuse to accept small denomination notes or coins rendered at their counters and it was also mentioned to the effect that any non-compliance in this regard shall be viewed as violation of instructions issued by the RBI and action including penal measures as applicable from time to time may be initiated.
The Complainant did not advance any argument nor did he prove any document in support of their contention or to discard the guideline of RBI So the said evidence of the OPs stand un-discarded.
Previously this Commission has ascertained that non receipt of coins by the OP is not arbitrary and unjustified. The OP bank acted lawful by applying the guidelines of RBI and as such the Complainant is not entitled to get any relief as prayed for.
Thus this Commission is of the view that non receipt of coins at the counter of the O.P. No 1 bank does not tantamount to deficiency in service or unfair trade practice on the part of the OPs. On the contrary it is compliance of the order of the RBI. So Complainant is not entitled to get any relief as prayed in his complaint petition
Therefore, all the points are decided against the Complainant.
Consequently, the complaint case fails on contest.
Hence, it is
Ordered
That the complaint case No.CC/51/2020 be and the same is dismissed on contest without cost.
D.A. to note in the trial Register.
Let a plain copy of this Order be supplied to the concerned party by hand/by Registered Post with A/D forthwith, free of cost, for information & necessary action as per rule.
The copy of the Final Order is also available in the official website: www.confonet.nic.in.
Dictated and corrected by me.
