Calcutta High Court (Appellete Side)
Anindita Biswas (Roy) & Ors vs National Insurance Co. Ltd on 9 November, 2021
8 9.11.2021 (Via Video Conference)
Sc
F.M.A.T. 1252 OF 2018
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Anindita Biswas (Roy) & Ors.
Vs.
National Insurance Co. Ltd.
Krishnagar Branch & Anr.
Mr. Muktakesh Das
...For the Appellants/
Claimants.
Mr. Rajesh Singh
...For the Respondent/
Insurance Co.
On the oral prayer of the learned counsel appearing
on behalf of the appellants/ claimants, the delay in filing
the appeal is condoned.
The appeal is directed against the judgment and
award dated March 20, 2018 passed by the learned
Judge, Motor Accident Claims Tribunal Krishnagar, Nadia
in M.A.C. Case No. 253 of 2015 in a claim under Section
166 of the Motor Vehicles Act, 1988 for the accidental
death of Barun Roy in a vehicular accident dated May 17,
2015.
The appellants/claimants assail the award on the
ground that the tribunal erred in law in not considering
the deceased's income as per his Income Tax Return. It
was argued that a lesser quantum of compensation has
been wrongfully awarded by the tribunal.
Mr. Singh, counsel appearing for the insurance
company submits that in the facts and circumstances of
the case, there is no further scope of enhancement of the
compensation amount.
The accident took place on May 17, 2015. It
appears from the record that the deceased filed his
Income Tax Return for the Assessment Year 2013-14 on
February 7, 2014 showing his income after deduction as
Rs.1,98,719/-. Similarly, victim's Income Tax Return for
the Assessment Year 2014-15 filed on March 30, 2015
showed Rs.2,19,503/- as his income after deduction. The
last of such Return was filed during the lifetime of the
deceased and nearly 2 months before the accident. the
Income Tax Returns have been exhibited by the widow of
the deceased as Exhibit A. The concerned Income Tax
Inspector, while deposing as PW-3, filed the certified
copies of such Returns as Exhibits 10 and 11 before the
Court below and proved the correctness of the same. The
said Income Tax Inspector through a letter dated August
23, 2017 issued by I.T.O. Ward-41(1) being Exhibit 9,
further confirmed the filing of Income Tax Returns as
above, by the deceased. The Court below, however did
not accept the income of the deceased as shown in the
Returns on the ground that the documents in support of
such income were not produced or proved.
In my view, the above finding of the tribunal is
incorrect. The judgments of the Hon'ble Supreme Court
in the case of Shashikala & Ors. -vs.-
Gangalakshmamma & Anr., reported in 2015 (2) TAC
867 SC and Amrit Bhanu Shali -vs.- Natiional
Insurance Company Limited, reported in 2012 (4) TAC
775 SC, inter alia, state that the last Income Tax Return
filed prior to the death of the deceased, should be
considered for assessing his income. The oral and
documentary evidence of widow and the Income Tax
Inspector cannot be discarded and should be taken into
account for assessment of compensation.
Considering the rival submissions of the parties as
well as considering the judgements of Smt. Sarla Verma
& Ors. Vs. Delhi Transport Corporation & Anr.,
reported in (2009) 6 SCC 121 and National Insurance
Company Ltd. Vs. Pranay Sethi & Ors., reported in
(2017) 16 SCC 680, I find substance in the arguments of
the claimants.
Accordingly, the impugned award is modified and
recalculated in the manner referred hereinafter.
Particulars Amount (Rs.)
Annual Income Rs.2,19,503/-
Less 1/3 for personal expenses
(Rs.73,167/-) Rs.1,46,336/-
Add future prospect 40%
(Rs.58,534/-) Rs.2,04,870/-
Multiplier '16' Rs.32,77,920/-
Add 'General Damages' Rs.70,000/-
TOTAL Compensation Rs.33,47,920/-
Less awarded by tribunal and
Paid by insurer Rs.4,17,500/-
Balance (enhancement) Rs.29,30,420/-
The appellants acknowledge receipt of the awarded
amount of Rs.4,17,500/- with interest as directed by the
tribunal. Accordingly, the balance enhanced sum of
Rs.29,30,420/- would become payable to the
claimants/appellants by the insurance company. In the
facts of this case, the appellants/claimants agree to
receive interest assessed @ 4% per annum on and from
the date of filing of the claim petition within a period of 45
days from the date of receipt of the bank particulars of
the appellants/claimants.
Counsel for the appellants/claimants will forward
the bank details of the claimants within a fortnight from
date to counsel for the insurance company. Payment is
to be made directly into the bank accounts of the
claimants through NEFT/RTGS by the insurer.
With the aforesaid directions the instant appeal is
disposed of.
In view of the disposal of this appeal, connected
applications, if any, are also disposed of. The department
concerned is directed to tag the original applications, if
any, with the main appeal.
There will be no order as to costs.
Urgent photostat certified copy of this order, if
applied for, be given to the parties, upon compliance of all
formalities, on priority basis.
(Shekhar B. Saraf, J.)
