Citation : 2017 Latest Caselaw 4228 Bom
Judgement Date : 10 July, 2017
1 FA 653.2001.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
FIRST APPEAL NO. 653 OF 2001
1. Smt. Chhaya w/o Pralhad Trimukhe,
age 33 yrs, Occ. Household,
R/o Kalasadan Market Road, Majalgaon,
Tq. Majalgaon, Dist. Beed.
2. Rupali d/o Pralhad Trimukhe,
age 17 yrs, Occ. Education, Minor.
3. Avinash s/o Pralhad Trimukhe,
age 10 yrs, Occ. Education, minor.
4. Ravi s/o Pralhad Trimukhe,
age 7 yrs, Occ. Nil, minor.
Petitioner No.2 to 4 are minors,
u/g of petitioner/appellant no.1. ..appellants...
VERSUS
1. Vishwambar s/o Durgaprasad Gupta,
age 23 yrs, Bus owner, r/o winner glass
Industries, 115/A, Khari-Kamti road,
Nagpur, Tq. District Nagpur.
2. Dinesh Suryabhan Sheshka,
age 28 yrs, Occ. Bus driver,
r/o old Babhulkheda, behind police
station, Nagpur, Tq. & Dist.Nagpur. Dismissed.
3. Gulam Mohammad s/o Russom Khan,
age 38 yrs, Occ. Truck owner, r/o Shukhe,
Lagi street, Gal Dharugi, R-5, Bombay400008.
aaa/-
::: Uploaded on - 12/07/2017 ::: Downloaded on - 13/07/2017 00:43:34 :::
2 FA 653.2001.odt
4. Sk. Abdul Jabbar s/o Ashif Ali,
age 24 yrs, Occ. Truck Driver,
R/o Kalyan Nagar, Bihar Road,
F.S.Tata Nagar House, Bombay.
(appeal as against respondent nos.3,4 abated.)
5. The United Insurance Company,
Limited through its Branch
Manager, Rathi Complex, Subhash
Road, Beed, Tq. & Dist Beed. ..Respondents..
...
Advocate for Appellants : Mr Girish Thigle
Advocate for Respondent 5 : Mr S G Chapalgaonkar
R/2 Dismissed, Appeal Abated As Against R/3,4
...
CORAM : V.K. JADHAV, J.
Dated: July 10, 2017 ...
PER COURT :-
1. Being aggrieved by the judgment and Award
passed by the Member, Motor Accident Claims Tribunal,
Beed dated 20.7.2000 in MACP No.204/1995, original
claimants have preferred this appeal to the extent of
quantum of compensation as awarded by the Tribunal.
2. Learned counsel for the appellants-original
claimants submits that, deceased Pralhad was a
business man and though he had submitted income tax
returns, the Tribunal has considered his income from
aaa/-
3 FA 653.2001.odt
the business source for the assessment year 1993-1994
for the accounting year 1.4.1992 to 31.3.1993 vide
Exh.57 and ignored income tax returns of the
assessment year 1995-1996 for the accounting year
1.4.1993 to 31.3.1994 vide exh.47. Learned counsel
submits that, as per Exh.57, total income of deceased
Pralhad was Rs.28,310/-, however, vide exh.47, net
income of deceased Pralhad is shown as Rs.58,370/-.
Learned counsel submits that, thus the Tribunal has
not correctly considered income of the deceased from
his business source prior to his death. Learned counsel
submits that, the Tribunal has not made any addition in
the income of deceased towards future prospects.
Deceased Pralhad was 34 years of age at the time of his
accidental death and as such in view of the ratio laid
down in case of Sarla Verma & Ors vs Delhi Transport
Corp.& Anr reported in (2009) 6 SCC 121 and Rajesh
and others Vs. Rajbir Singh and others reported in
reported in (2013) 9 Supreme Court Cases 54 the
Tribunal ought to have considered 30% addition in the
income of deceased Pralhad towards his future
aaa/-
4 FA 653.2001.odt
prospects. Learned counsel submits that the Tribunal
has also not awarded the compensation under the non-
pecuniary heads and awarded very meager amount of
compensation under the heads of loss of Estate, loss of
expectation of life, love and affection and funeral
expenses. Learned counsel for the appellants-claimants,
however, fairly conceded that, the Tribunal has wrongly
applied the multiplier '17' instead of '16' which is
inconsonance with the age of deceased. Learned counsel
submits that the Tribunal has also erroneously
deducted the amount to the extent of 1/3rd towards
personal and living expenses of deceased Pralhad
instead of 1/4th which is in consonance with the
number of the claimants/dependents who are four in
numbers.
3. Learned counsel for the appellants in order to
substantiate his contentions placed his reliance on
following two cases :-
1. Darshana Ganesh Kanavaje and others Vs. Maharashtra State Road Transport reported in 2013 (6) Mh.L.J. 779.
aaa/-
5 FA 653.2001.odt
2. Kalpanaraj and others Vs. Tamil Nadu State Transport Corporation reported in (2015) 2 Supreme Court Cases 764.
4. Learned counsel for respondent-insurer submits
that, the Tribunal has rightly considered the income of
deceased from his business as per income tax returns
exh.57 for the assessment year 1993-1994 for the
accounting year 1.4.1992 to 31.3.1993. Learned counsel
submits that, the Tribunal has rightly discarded income
tax returns vide exh.47 for the assessment year 1995-
1996 for the accounting year 1.4.1993 to 31.3.1994 on
the ground that those returns have been submitted after
the death of deceased. Learned counsel submits that,
the appellant-claimant has not submitted copy of the
returns of assessment year 1996-1997 for the
accounting period 1.4.1994 to 31.3.1995 and as such the
Tribunal has, therefore, rightly considered income tax
returns vide exh.57 for the assessment year 1993-1994.
Learned counsel submits that, tribunal has awarded
rate of interest @ 12% p.a. however, it should be 9% p.a.
Learned counsel submits that, the Tribunal has
aaa/-
6 FA 653.2001.odt
awarded just and reasonable compensation. No
interference is required. There is no substance in the
appeal.
5. Learned counsel in order to substantiate his
contentions placed his reliance on following two cases :-
1. V.Subbulakshmi and others Vs. S.Lakshmi and another reported in (2008) 4 Supreme Court Cases 224.
2. The oriental Insurance Company Ltd., Khan Market Nagpur Vs. Smt. Ramilaben wd/o of Jayantilal Patel and others in FA No.589/2004 (High Court of Bombay Bench at Nagpur),
In case of V. Subbulakshmi and ors., the Supreme
Court observed that income tax returns filed after death
have rightly not been relied upon by the High Court and
also by this court as in case of The Oriental Insurance
Company Vs. Ramilaben and ors (supra).
6. On careful perusal of the evidence,most
particularly Exh.57 and 47 respectively, it appears that
for the assessment year 1993-1994, the appellant-
claimant has submitted return for the accounting year
aaa/-
7 FA 653.2001.odt
01.04.1992 to 31.3.1993, wherein his total income was
shown as Rs.28,310/-. In view of Exh.58, income tax
department has considered the net taxable income of
the appellant-claimant at Rs.28,311/- for the
assessment year of 1993-1994 for accounting
year/period 1.4.1992 to 31.3.1993. The learned counsel
for the appellant-claimant has vehemently submitted
that so far as Exh.47 is concerned, total income of the
appellant-claimant was shown at Rs.58,370/- as per the
trading account Exh.48 and the same has been
corroborated by the assessment order exh.44 wherein
the gross turn over of sale is shown as Rs.2,87,892/-.
However, the learned counsel appearing for respondent-
insurer has rightly pointed out that, assessment order
Exh.44 though for the period of 1.4.1994 to 31.3.1995,
the same has been issued on 24.1.1997. Furthermore,
so far as exh.48 is concerned, the same is xerox copy of
Trading account for the accounting year 1.4.1993 to
31.3.1994 and though the income tax department has
considered the taxable income of the deceased Pralhad,
those returns were submitted on 20.11.1995 i.e. one
aaa/-
8 FA 653.2001.odt
month after death of deceased Pralhad. Furthermore,
for the accounting year 1.4.1994 to 31.3.1995 no
documents are placed on record to substantiate the
contentions that there was steady rise in the income of
deceased Pralhad. So far as accounting period of
1.4.1994 to 31.3.1995 is concerned, deceased Pralhad
was alive at that time and no explanation whatsoever is
submitted as to why income tax returns of said
accounting period has not been placed on record. It
thus appears that compared to the assessment year
1993-1994 vide exh.57 almost double the income has
been shown vide exh.47 in the assessment year of 1995-
1996 and said returns are also submitted after death of
deceased Pralhad.
7. In both the cases V.Subbulakshmi and others Vs.
S.Lakshmi and another and the oriental Insurance
Company Ltd., Khan Market Nagpur Vs. Smt. Samilaben
wd/o of Jayantilal Patel and others in FA No.589/2004
(supra) relied upon by the learned counsel for
respondent-insurer the Supreme Court as well as this
aaa/-
9 FA 653.2001.odt
Court declined to rely upon the income tax returns as
those returns were submitted after death of deceased.
8. I do not find any fault in the finding recorded by
the Tribunal while accepting the income of deceased
vide Exh.57 at Rs.28,310/-. However, the Tribunal has
not made any addition in the income of deceased
Pralhad towards future prospects. In view of the ratio
laid down by the Supreme Court in the aforesaid cases
relied upon by the learned counsel for the appellants-
claimants 1)-Darshana Ganesh Kanavaje and others Vs.
Maharashtra State Road Transport reported in 2013 (6)
Mh.L.J. 779, 2)-Sarla Verma & Ors vs Delhi Transport
Corp.& Anr reported in (2009) 6 SCC 121 and 3)-Rajesh
and others Vs. Rajbir Singh and others reported in
reported in (2013) 9 Supreme Court Cases 54, 30%
addition of income is required to be made towards
future prospects. Further, in view of the number of
dependency, the Tribunal ought to have considered
deduction of 1/4th of the amount instead of 1/3rd
towards personal and living expenses of deceased
aaa/-
10 FA 653.2001.odt
Pralhad. After 1/4th of deductions from the income of
deceased Pralhad, annual loss of income comes to
Rs.21,233/- and after addition to the extent of 30%
towards future prospects, loss of income per annum
comes to Rs.27,603/-. Relevant multiplier would be '16'
and as such the appellants-claimants are entitled for
the compensation of Rs.4,41,648/- towards loss of
future income/dependency.
9. So far as compensation under non-pecuniary
heads are concerned, Tribunal has not awarded any
compensation under loss of consortium. The appellant-
claimant no.1-widow was 28 years of age at the time of
accidental death of her husband. Thus, she is entitled
for an amount of of Rs.1.00 lac towards loss of
consortium. Claimant nos. 2, 3 and 4 are the minor
claimants aged about 7, 5 and 2 years respectively at
the time of death of their father and, as such, they are
entitled for Rs.50,000/- each for loss of love and
affection. The appellants-claimants are also entitled for
an amount of Rs.50,000/- towards loss of Estate. The
aaa/-
11 FA 653.2001.odt
appellants-claimants are also entitled for an amount of
Rs.25,000/- towards funeral expenses and Rs.50,000/-
towards expectation of life.
10. Thus, break up of compensation under various
heads awardable to the appellant-claimants which can
be broadly categorized is as under :-
1 Loss of future income/dependency Rs.4,41,648/- (As against Rs.3,20,858/- awarded by the Tribunal) 2 Loss of consortium Rs.1,00,000/- 3 Loss of love and affection to claimant nos. 2 to 4 Rs.1,50,000/- (Rs.50,000/- each) (as against Rs.10,000/- awarded by the Tribunal) 4 Loss of Estate Rs.0,50,000/-
(as against Rs.10,000/- awarded by the Tribunal) 5 Funeral Expenses Rs.0,25,000/- (as against Rs.6,000/- awarded by the Tribunal) 6 Expectation of Life Rs.0,50,000/-
TOTAL Rs.8,16,648/-
11. The appellants-claimants are entitled for the total
compensation of Rs.8,16,648/- (Rs. Eight lacs sixteen
thousand six hundred and forty eight only). Thus, the
judgment and Award passed by the tribunal requires
modification. Hence, following order.
O R D E R
1. Appeal is hereby partly allowed with
aaa/-
12 FA 653.2001.odt
proportionate costs.
2. The judgment and Award passed by the Member, Motor Accident Claims Tribunal, Beed dated 27.7.2000 in MACP No. 204/1995 is hereby modified in the following manner :-
a] Respondent Nos.1, 3 and 5 jointly and severally do pay an amount of Rs.8,16,648/- (Rs. Eight lacs sixteen thousand six hundred and forty eight only) to the claimants with interest @ 9% p.a. from the date of petition till realization of the entire amount.
3. Rest of the judgment and award stands confirmed.
4. Award be drawn up as per the above modifications.
5. If any amount is paid as per the judgment and Award passed by the tribunal, the same shall be the part of the award after modification.
6. Deficit Court fees, if any, shall be paid within a period of four weeks from the date of this order.
aaa/-
13 FA 653.2001.odt
7. Appeal is accordingly disposed of. Pending civil application, if any, also stands disposed of.
sd/-
( V.K. JADHAV, J. ) ...
aaa/-
aaa/-
Publish Your Article
Campus Ambassador
Media Partner
Campus Buzz
LatestLaws.com presents: Lexidem Offline Internship Program, 2026
LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!