TMI Blog2011 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Adv. for the Respondent JUDGMENT Reva Khetrapal, J 1. By way of this appeal, the appellants, who are the legal representatives of the deceased Surender Pal Singh, who died in a road accident on 28.08.1992, seek enhancement of the amount of compensation awarded to them by the learned Motor Accident Claims Tribunal, Delhi by its judgment and award dated 25.07.2001. 2. The facts relevant for the disposal of the appeal are that a claim petition bearing Suit No. 899/1992 was filed by the appellants under Sections 166 and 140 of the Motor Vehicles Act, 1988, claiming compensation in the sum of Rs.80 lacs against the driver, the owner and the insurer of the offending tanker, which had crushed the TSR in which the dece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income Tax Act for the Assessment Year 1992-93 (Exhibit PW4/2 to Exhibit PW4/4). In the course of her examination, she stated that M/s. Hydrolog Engineers is now a partnership firm and she is one of the partners. She further stated that the present income from the said business was Rs.2,00,000/, which was her share and the firm was still paying income-tax. In answer to a query put to her, she admitted that the Income-tax Returns were filed after the death of her husband, though she categorically denied the suggestion that her husband was not earning Rs.40,000/- per month. On the basis of aforesaid evidence on record, the learned Tribunal awarded a sum of Rs.4,78,000/- to the appellants with interest at the rate of 9% per annum f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.93.09 lacs, leaving aside the other income of the deceased. (iv) The learned Tribunal also failed to consider the fact that the Assessment Order for the Assessment Year 1992-93 clearly shows that the net taxable income of the deceased was Rs.4,06,320/- while the earnings of the deceased for the Assessment Year 1993-94 up to the demise of the deceased were Rs.1,68,130/- on which an advance tax of Rs.69,000/- was paid, as per the Income-tax Return filed for the aforesaid Assessment Year. 5. Mr. Garkal, the learned counsel for the appellants vehemently contended that there was no reason for the learned Tribunal to have disbelieved the testimony of PW4 - Smt. Harpreet Kaur with regard to the income of the deceased, more so, in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r computing his income for the purpose of awarding compensation to his legal representatives, (See V.Subbulakshmi and Others versus S.Lakshmi and Anothers 2008 ACJ 936), it cannot be said that this is not an inflexible or rigid rule of thumb. In a case, such as the present one where an advance tax of almost two lacs had been paid by the deceased during his lifetime, it would be absurd to believe that he would have paid the tax in anticipation of his own accidental death. Thus, I see no reason to disbelieve the income of the deceased as declared by him in the Assessment Year 1992-93. I am fortified in coming to the aforesaid conclusion from the Assessment Order of the Income Tax Authority, which shows that as per the return of the income fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants comes to Rs.21,93,750/- (that is Rs.1,46,250/- x 15). 8. The learned counsel for the appellants has prayed for grant of funeral expenses and non-pecuniary damages in addition to the pecuniary damages to which the appellants are held entitled. Accordingly, it is deemed expedient to award a sum of Rs.7,000/- towards funeral expenses and last rites of the deceased and a further sum of Rs.10,000/- each under the heads of loss of consortium, loss of love and affection and loss of estate of the deceased, that is, in all a sum of Rs.22,30,750/- (Rupees twenty two lacs thirty thousand seven hundred and fifty only) is awarded to the appellants. 9. In view of the aforesaid, the award amount is enhanced by a sum of Rs.17,52,750/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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