HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
S.B. Civil Miscellaneous Appeal No. 1462/2022
1. Smt. Anju Meena W/o Late Shri Dinesh Kumar Meena,
Aged About 32 Years,
2. Punit Kumar Meena S/o Late Shri Dinesh Kumar Meena,
Aged About 13 Years,
3. Kapil Kumar Meena S/o Late Shri Dinesh Kumar Meena,
Aged About 7 Years,
Appellant Nos. 2 and 3 are minor Through Natural
Guardian Mother Smt. Anju Meena W/o Late Shri Dinesh
Kumar Meena, Aged 32 Years,
4. Smt. Pana Devi W/o Late Makhanlal, Aged About 67
Years, R/o Ward No. 1, Abhaypura Road, Palsana, Tehsil
Dantaramgarh, District, Sikar (Raj.).
----Appellants
Versus
1. United India Insurance Company Ltd., Through Manager
Branch Office Jaipur Road Devipura Sikar
(Insurance Company Vehicle Truck Registration No. R.J.
31 G.A. 0337).
2. Shankarlal S/o Shri Shukharam, Aged About 50 Years,
R/o Dhani Andakawali Ward No. 03, Ringus District Sikar.
(Vehicle Owner Vehicle Truck Registration No. R.J. 31 G.A.
0337).
3. Mahendra Singh S/o Shri Richpal Singh, Aged About 45
Years, R/o Malikpur Police Station Shrimadhopur District
Sikar. (Vehicle Driver Vehicle Truck Registration No. R.J.
31. G.A. 0337).
----Respondents
For Appellant(s) : Mr. Akshat Choudhary, Advocate HON'BLE MR. JUSTICE PRAKASH GUPTA Judgment 08/07/2022 (Downloaded on 15/07/2022 at 08:57:35 PM) (2 of 3) [CMA-1462/2022] This Civil Misc. Appeal has been flied by the appellants- claimants (for short, 'the claimants') against the judgment dated 5.5.2022 passed by the Motor Accident Claims Tribunal, Shrimadhopur, District Sikar (for short, 'the Tribunal'), whereby the Tribunal has awarded a sum of Rs. 51,17,175/- as compensation in their favour.
Learned counsel for the claimants submits that the amount of compensation awarded by the Tribunal is abysmally low. He further submits that income tax has not been deducted from the gross income of the deceased. He further submits that the amount of compensation awarded under the head of loss of consortium is also at lower side. Hence, the impugned judgment and award needs to be modified.
Heard. Considered.
From a perusal of the material on record, it is clear that the deceased Dinesh Kumar Meena was said to be working as Technical Helper in the office of Assistant Engineer and his gross monthly income was Rs. 24,945/- as per salary slips (Ex.17 & 18) i.e. Rs. 2,99,340/- p.a and at the time of accident i.e. on 9.12.2016, the deceased was 38 years of age.
According to the Income Tax Slabs prevalent in the year 2016-17, income to the extent of Rs. 2,50,000/- p.a. was non- taxable. After adding deductions, the non taxable income of the deceased was Rs. 2,88,340/- (Rs. 2,50,000/- + Rs. 38,340/-). After deducting total non taxable income i.e. Rs. 2,88,340/- from of the gross income of the deceased i.e. Rs. 2,99,340/-, the taxable amount was Rs. 11,000/-, for which 10% income tax was payable. Thus, Rs. 1100/- was assessed as income tax, but the (Downloaded on 15/07/2022 at 08:57:35 PM) (3 of 3) [CMA-1462/2022] same being exempted under Section 87A of the Income Tax Act, no income tax was payable.
In view of the judgment of the Hon'ble Apex Court in National Insurance Company Limited Va. Pranay Sethi & Ors. reported in AIR 2017 SC 5157, 50% of the income was added towards future prospects of the deceased. Since the deceased was about 38 years of age at the time of accident, the Tribunal applied the multiplier of 15 and there being 4 dependents of the deceased, rightly deduced 1/4 amount towards the personal expenses of the deceased.
In addition to the above, in the light of the judgment passed by the Hon'ble Apex Court in the case of Pranay Sethi (supra), the claimants would be entitled to receive Rs. 70,000/- towards conventional heads, whereas the Tribunal has already awarded Rs. 72,000/- under this head and passed an award of Rs. 51,17,175/- in favour of the claimants.
For the aforesaid reasons, I find no force in this appeal and the same being devoid of any merit, deserves to be dismissed, which stands dismissed accordingly.
(PRAKASH GUPTA),J DK/21 (Downloaded on 15/07/2022 at 08:57:35 PM) Powered by TCPDF (www.tcpdf.org)