JUDGMENT 1. This is an appeal against the order dated 3.6.1995 passed by the District Forum Pauri, Garhwal whereby the amount of Rs. 2,398/- (Rupees Two Thousand Three Hundred Ninety Eight) deducted as TDS for income tax has been directed to be refunded to the complainant. 2. The State Govt. has filed this appeal. Notice was issued to the opposite party. He has died. His heirs did not contest the appeal. We therefore heard the appeal on merits. 3. The brief of the case are that the complainant was a contractor. He used to take theka. Out of his theka money, a sum of Rs. 2,398/- (Rupees Two Thousand Three Hundred Ninety Eight) was deducted as TDS for income tax but certificate was not issued to him. When he went to the income tax office for refund, it was revealed that the refund has become time barred. He therefore filed a complaint for recovery of that amount. 4. We have heard the appellant. 'This is not a consumer dispute. The complainant has neither purchased anything from the Govt. Department, nor has hired any services for consideration. The Project Officer has deducted the amount in discharge of his duties. The complainant may have filed a complaint before the income tax authorities or may have approached the Civil Court but the complaint did not lie before the District Forum. The appeal is fit to be allowed on this ground. ORDER The appeal is hereby allowed. The order dated 3.6.1995 is hereby set aside. The complainant is also dismissed. However, in the circumstances of the case, cost of the appeal shall be easy.