Citation : 2026 Latest Caselaw 204 Bom
Judgement Date : 9 January, 2026
2026:BHC-AUG:667
FA.277.2021.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD
FIRST APPEAL NO. 277 OF 2021
1. Sunita w/o Kisanrao Watade, ]
Age: 55 years, Occu: Household, ]
2. Govind s/o Kisanrao Watade, ]
Age: 27 years, Occu: Education ]
3. Santosh s/o Kisanrao Watade, ]
Age: 24 years, Occu: Student, ]
4. Narhari Marutirao Watade, ]
(Deleted due to death) ]
5. Satyabhama w/o Narhari Watade, ] Name of Appellant No.5
All R/o. Sidharth Nagar, ] deleted as per Court's Order
Kondwa (Kh.) Pune. ] dated 21.07.2024
...Appellants
Original Claimants
Versus
1. Murlidhar s/o Shivaji Shingare, ]
Age: Major, Occu: Agriculture, ]
R/o. Keshegaon, Tq. Tuljapur, ]
Dist. Osmanabad ]
(Owner of Jeep No.MH25/Y4141)
2. United India Insurance Company Ltd. ]
Solapur, ]
Through: The Divisional Manager, ]
United India Insurance Co, Ltd., ]
Shivaji Chowk, Above Axis Bank, ]
Kings Corner Building, 2nd Floor, ]
Osmanabad, Tq. & Dist. Osmanabad ]
Insu. Pol. No.1612013115P103132724 ]
Validity: 19.06.2015 to 18.06.2016 ] ...Respondents
Insurer of Jeep No.MH25/Y4141. ] (Original Respondents)
***
Mr. P. S. Chavan, Advocate for the Appellants.
Mr. Swapnil B. Jadhav, h/f Mr. Suhas P. Shirsat, Advocate for Res. No.1.
Mr. Amar D. Soman, Advocate for Respondent No.2.
***
Shrikant Malani Page 1 of 12
FA.277.2021.odt
CORAM : ABHAY J. MANTRI, J.
RESERVED ON : NOVEMBER 14, 2025
PRONOUNCED ON : JANUARY 09, 2026
JUDGMENT :
1. Heard, Mr. Chavan, learned counsel for the appellants, Mr.
Jadhav, learned counsel appearing for respondent No.1 and Mr. Soman,
learned counsel appearing for respondent No.2.
2. 'Admit.' heard finally with the consent of the learned advocates
for the respective parties at the admission stage.
3. The original claimants, being dissatisfied with the judgment
and Award dated 30th July 2020, passed by the learned Member, Motor
Accident Claims Tribunal at Osmanabad (hereinafter referred to as the
"Tribunal") in MACP No. 301 of 2015, whereby the claim petition was partly
allowed, have preferred this appeal.
4. On 06th August 2015, the deceased Kisanrao Narhari Watade,
along with his relative Dhanaji Namdeo Watade, was proceeding towards
their village Wadner on a motorcycle bearing No.MH-12/LN-5311 (for short
"Motorcycle") to visit his parents. The deceased Kisanrao was riding the said
motorcycle. At about 03:30 p.m., when they reached near Village Patas on
Pune - Solapur National Highway near K.M. Stone 68/400, one Jeep
bearing No. MH-25/Y-4141 came from behind at high speed in a rash and
negligent manner and dashed the motorcycle from the rear. Due to the said
impact, the deceased Kisanrao and Dhanaji fell and sustained severe
FA.277.2021.odt
injuries. They were taken to Pyramid Hospital at Daund; however, while
undergoing treatment, they succumbed to their injuries. Accordingly, Crime
No. 241 of 2015 was registered against the driver of the said Jeep at the
Police Station, Yavat, Pune, for offences punishable under Sections 279 and
304-A of the Indian Penal Code.
5. The appellant/claimant No.1 is the widow, appellant Nos. 2 and
3 are the sons, and appellant Nos. 4 and 5 are the parents of deceased
Kisanrao, and they were all dependent upon him.
6. The deceased Kisanrao was 55 years old at the time of the
accident. He owned two goods tempos bearing Nos.MH-12/FD-3054 and
MH-12/DG-4920 were engaged in the business of transporting goods using
the said tempos, earning an annual income of Rs. 3,27,410/-. He was also
an income taxpayer. Due to the accident, the claimants suffered great
hardship. Therefore, they have filed the claim petition.
7. Respondent No.1 is the owner of the Jeep, and the said Jeep
was insured with respondent No.2 - Insurance Company. Therefore,
respondents Nos. 1 and 2 are jointly and severally liable to pay
compensation to the claimants.
8. Respondent Nos. 1 and 2 appeared and filed their respective
written statements, thereby denying the age, occupation, and income of the
deceased. They further denied that the accident occurred due to the Jeep
Driver's rash and negligent driving of the Jeep. They also contended that the
FA.277.2021.odt
claim was bad for non-joinder of necessary parties and urged that the
petition be dismissed. The respondent No. 2 also raised the ground that the
deceased didn't wear a Helmet at the time of the accident, and therefore, he
was liable for contributory negligence. Consequently, they urged the
dismissal of the claim petition.
9. After considering the rival pleadings of the parties, the learned
Tribunal has framed the issues. Pursuant to the said issues, claimant No.2 -
Govind produced and proved the relevant documents and also examined the
witness, Sadashiv Kambale. On the other hand, the respondents neither
adduced any evidence in support of their defence nor produced any
documents.
10. After considering the evidence on record, the learned Tribunal
held that respondent Nos. 1 and 2 were jointly and severally liable to pay
compensation to the claimants and partly allowed the petition. Being
dissatisfied with the said judgment and decree, the original claimants have
preferred this appeal.
11. Heard learned counsel for the appellants and the learned
counsel appearing for the respondents. Perused the impugned judgment and
record. I have also gone through the written notes of arguments submitted
by the learned counsel for the appellants and the judgments relied upon by
him in support of his contention. The following points arise for
consideration:
FA.277.2021.odt
1. Whether the appellants are entitled to enhanced compensation.
2. Whether any interference is required in the impugned judgment and decree.
12. Learned counsel for the appellants vehemently contended that
the learned Tribunal erred in assessing the income of the deceased as ₹
7,000/- per month instead of taking into account the income reflected in the
income tax returns submitted by him, and therefore, erred in determining
the compensation. He further argued that the learned Tribunal has erred in
deducting 10% towards contributory negligence on the ground that the
deceased was not wearing a helmet at the time of the accident. He
submitted that the said finding is contrary to the settled position of law and
is, therefore, liable to be set aside.
13. To buttress his submissions, he has relied on the judgment of
the Karnataka High Court in Chandrakanth v. Kamala and another, and on the
decisions of this Court in the cases of Reliance General Insurance Co., Ltd. Vs.
Ishwari Thanwarmal Bajaj and Anr ., and The New India Assurance Company Ltd., Vs.
Jankabai Babruwan Bhawal and Ors., and urged that the appeal be allowed.
14. The learned counsel appearing for respondent No.2 vehemently
opposed the claim on the ground that the income tax returns submitted by
the deceased were not properly filed with the Income Tax Department and,
therefore, had not been processed. He further submitted that, since the
income tax returns were not exhibited, the learned Tribunal rightly
FA.277.2021.odt
discarded them. Accordingly, the Tribunal's finding that the deceased's
income was ₹ 7,000/- per month is just and proper. However, he does not
dispute that the learned Tribunal erred in deducting 10% towards
contributory negligence.
Point No.(i) :-
15. It is pertinent to note that none of the respondents has
challenged the impugned judgment and order passed by the learned
Tribunal. Thus, this fact itself shows that they have no grievance regarding
the findings recorded by the learned Tribunal; consequently, those findings
have attained finality against them.
16. While determining the first point raised by the learned counsel
for the appellants, ongoing through the record, it appears that the claimants
had filed income tax returns for the assessment years 2012-2013, 2013-
2014 and 2014-2015 before the Tribunal. These returns show that the
deceased had submitted them to the Income Tax Department. The Income
Tax Officer only deposed that the returns were not properly submitted and,
therefore, could not be processed. He did not depose that the income shown
in the deceased's income tax returns was incorrect or excessive; he only
deposed that the returns were not properly submitted and therefore could
not be processed. However, the learned Tribunal gave undue importance to
his testimony and discarded the income tax returns, which had been filed by
the deceased much before the occurrence of the accident.
FA.277.2021.odt
17. On perusal of the income tax returns, it clearly reveals that the
deceased filed the income tax return for the assessment year 2012-2013
with the Income Tax Department on 19 th July 2012, which bears the stamp
of the said office. In return, he mentioned his gross income for the said year
as ₹ 2,67,980/-. The second income tax return for the assessment year
2013-2014 was filed on 29th July 2013, in which his gross income was
shown as ₹ 2,97,720. The third income tax return for the assessment year
2014-2015 was filed on 17th July 2014, in which his gross income was
shown as ₹ 3,27,410/-. Thus, the third return was filed well before the
accident occurred.
18. Moreover, it was not the contention of the Income Tax Officer
that the income shown in the said income tax return was incorrect; he only
deposed that the deceased had not properly submitted the returns and
therefore, the same could not be processed. In such circumstances, it was
incumbent on the Income Tax Officer to inform the deceased accordingly or
seek verification regarding the non-submission of the said returns properly.
On that count alone, the finding recorded by the learned Tribunal is liable to
be set aside.
19. Apart from that, it is worth noting that PW-1 Govind, in his
chief examination, categorically deposed about the three income tax returns
and stated that the income of the deceased for the assessment year 2014-15
was ₹ 3,27,410/-. However, during his cross-examination, the respondents
FA.277.2021.odt
neither denied nor challenged his testimony on this point. Therefore, there
is no reason to disbelieve his testimony. Since the said testimony remains
unchallenged, I have no hesitation in holding that the deceased was earning ₹
3,27,410/- per annum.
20. On perusal of the impugned judgment and order as well as the
record it appears that the learned Tribunal, while determining the income of
the deceased, erred in discarding the material evidence i.e. income tax
returns submitted by the deceased for the assessment years 2012-2013,
2013-2014 and 2014-2015 with the Income Tax Department, much before
occurrence of the accident. At the time of filing these returns, the deceased
could not have anticipated that he would suffer the accident, but the returns
were submitted in due course. Therefore, it cannot be said that the deceased
filed the said income tax returns with the intention of claiming higher
compensation.
21. Moreover, the learned Tribunal erred in discarding the income
tax returns solely on the ground that they were not appropriately submitted.
Improper submission of the returns does not mean that the income shown
therein was incorrect or inappropriate. In fact, it was the duty of the
concerned tax consultant to file the returns correctly; therefore, it was not
proper on the part of the Tribunal to discard those income tax returns,
especially when PW-1 had categorically deposed about them, and his
testimony remained unchallenged. Accordingly, the finding recorded by the
FA.277.2021.odt
learned Tribunal appears to be contrary to the evidence on record. The
learned Tribunal further erred in assessing a notional income of the
deceased, despite the claimants having established that the deceased was
engaged in the business of transportation, owned two tempos, and had filed
income tax returns well before the date of the accident. Therefore, the said
finding cannot be sustained in the eyes of the law. Thus, in view of the
above facts and the mandate laid down in Chandrakanth (supra), Reliance
General Insurance Co., Ltd. (supra), I have no hesitation in holding that the
deceased had an income of ₹ 3,27,410/- per annum, after deducting the
income tax of ₹ 2,000 and professional tax of ₹ 2,500/-. The net income of
the deceased would come to ₹ 3,22,910/- per annum.
22. The second point relates to deduction of 10% amount towards
contributory negligence on the ground that the deceased had not worn the
helmet. The learned counsel for the appellant, to substantiate his
contention, relied upon the judgment of this Court in the case of The New
India Assurance Company Ltd. (supra) and drew my attention to paragraph
No.10 of the said judgment, submitting that, in view of the observations
made by this Court, the finding recorded by the learned Tribunal is
incorrect. The learned counsel for the respondents does not dispute the
observations made in the above judgment. It is pertinent to note that non-
wearing of the helmet was not the cause of the accident. Therefore, in my
view, it cannot be said that, due to non-wearing of the helmet, the deceased
FA.277.2021.odt
was also liable for the occurrence of the accident. At most, failing to wear a
helmet or take other safety measures may result in an offence under the
Motor Vehicle Act, but it cannot be considered as a cause of the accident.
Therefore, in my view, the learned Tribunal has erred in deducting 10% of
the amount on the ground of contributory negligence for not wearing a
helmet, and the said finding is liable to be set aside.
23. It further appears that during the pendency of the claim
petition, original claimant No.4 - Narhari had died, and during the
pendency of the appeal, original claimant No.5 - Satyabhama had also died.
Claimant No. 1 is the widow, and claimants Nos. 2 and 3 are the major sons
of the deceased. Therefore, in my view, claimant No. 1 - Sunita is entitled
to 60% of the compensation amount, and appellant Nos. 2 and 3 are
entitled to 20% each of the compensation amount.
24. Thus, considering the above discussion, it appears that at the
time of the accident, the deceased was 55 years old, and therefore, a
multiplier of 11 would apply. There were five dependents; accordingly, 1/4 th
of the amount is required to be deducted for personal expenses. Moreover,
as the deceased was aged between 51 and 55 years, the claimants are
entitled to 10% additional compensation under the head of future prospects,
as per the law laid down in National Insurance Company Ltd. v. Pranay Sethi and
Ors. and Sarla Varma and others v. Delhi Transport Corporation. Consequently, the
claimants are entitled to compensation as under, and to that extent, the
FA.277.2021.odt
impugned judgment and decree are liable to be modified accordingly.
Particulars Amount in ₹
Income 3,22,910 per annum = 3,22,910
Future Prospects 10% + 32,291
Total = 3,55,201
Less ¼ - 88,880
(3,55,201-88,800=2,26,401)
Loss of Future income = 24,90,411
(2,26,401 x 11 multiplier)
Loss of consortium (amount of + 2,42,000 (48,400 x 5) ₹40,000/- be increased by every 3 years by 10% from 2017 till its realisation) Loss of estate (amount of ₹ 15,000/- + 18,150 be increased by every 3 years by 10% from 2017 till its realisation) Funeral Expenses (amount of + 18,150 ₹15,000/- will be increased by every 3 years by 10% from 2017 till its realisation) Total 27,68,711
25. To sum up the above discussion, I am of the opinion that the
appellants are entitled to enhanced compensation, and to that extent,
interference in the impugned judgment and Award is warranted.
Accordingly, I answer point Nos. 1 and 2 in the affirmative.
26. As a consequence, the impugned judgment and order dated 30 th
July 2020, passed by the learned Member, Motor Accident Claims Tribunal
at Osmanabad in MACP No. 301 of 2015, is required to be modified to the
extent of quantum.
FA.277.2021.odt
27. The respondents No. 1 and 2 are jointly and severally liable to
pay the sum of ₹ 27,68,711/- to the appellants, along with the interest @ 7%
p.a. from the date of filing of the claim petition till its realisation, instead of
₹ 7,56,070/-. Accordingly, the respondents are directed to deposit the
remaining balance / enhanced amount of compensation in this Court or
before the learned Tribunal within eight (08) weeks from the date of receipt
of a copy of this order. On deposit of the said amount, the concerned Officer
shall transfer the same to the Bank Account of the respective appellants, as
stated in paragraph No. 24, along with the accrued proportionate interest
thereon, within six (06) weeks on their furnishing their Bank Account
details. No separate application shall be required to withdraw the said
amount. The appellants are directed to pay the Court Fees on the enhanced
compensation amount in the Court within eight (08) weeks from today. On
deposit of the Court Fees, the decree shall be drawn up accordingly.
28. Appeal is allowed, and the rule is made absolute in the above
terms and disposed of accordingly. No order as to costs.
(ABHAY J. MANTRI, J.)
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