Gujarat High Court
Naranbhai Mohanbhai Pokal vs Chandreshbhai Ishwarlal Bhaktani on 14 February, 2024
Author: Gita Gopi
Bench: Gita Gopi
NEUTRAL CITATION
C/FA/1550/2023 ORDER DATED: 14/02/2024
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/FIRST APPEAL NO. 1550 of 2023
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NARANBHAI MOHANBHAI POKAL & 2 other(s)
Versus
CHANDRESHBHAI ISHWARLAL BHAKTANI & 2 other(s)
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Appearance:
MR.HIREN M MODI(3732) for the Appellant(s) No. 1,2,3
MASUMI V NANAVATY(9321) for the Defendant(s) No. 3
MR VIBHUTI NANAVATI(513) for the Defendant(s) No. 3
NOTICE SERVED for the Defendant(s) No. 1
NOTICE SERVED BY DS for the Defendant(s) No. 2
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CORAM:HONOURABLE MS. JUSTICE GITA GOPI
Date : 14/02/2024
ORAL ORDER
1. The appellants - claimants are the parents and brother of
the deceased have challenged the judgment dated
31/001/2023 passed by the Motor Accident Claims Tribunal
(Main), Amreli in MACP No.122 of 2018.
2. Mr. Hiren Modi, learned advocate for the claimants
submitted that the learned Tribunal has erred in not
considering the Income Tax Returns filed on record observing
that the concerned Income Tax Officer was not examined to
prove the contents of the said returns. He has referred to the
judgment in the case of Malarvizhi & Others vs. United
India Insurance Co. Ltd. & Ors. reported in (2020) 4
SCC 228 to submit that the Apex Court has very clearly laid
down that Income Tax Return is statutory document and the
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Apex Court, therefore has made it clear to place reliance on
the same to determine the actual income of the deceased.
3. The accident has occurred on 15/07/2018 when the
deceased was going to his farm at Nava Khijadiya village
driving motor cycle owned by the applicant no.1-his father
who is claimant no.1 and when he reached on Dhari Highway
road a truck owned by opponent no.1 driven by opponent no.2
came in rash and negligent manner and dashed with the
motor cycle of the deceased and as a result of the same, he
received severe injuries on head and leg and died on the spot.
Learned Tribunal appreciating the evidence on record, has
found the driver of the truck bearing registration No.GJ-1-CV-
6585 solely negligent for the accident. It was the case of the
claimants that the deceased used to earn Rs.50,000/- per
month by doing embroidery work and he used to help his
father in agriculture work. In support of his income, Income
Tax Returns for the assessment year 2018-2019, 2017-2018
and 2016-2017 were produced on record vide Exh.58, 59 and
60 where yearly income of the deceased was recorded as
Rs.2,92,374/-, 2,83,129/- and Rs.2,65,683/-.
4. Learned Tribunal has erred in not considering the
Income Tax Returns of the deceased though being a statutory
document as per the decision of the Mahavirsingh case
(supra). Paragraph No.10 of the said decision reads as
under:
"10. ..... We are in agreement with the High Court that
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C/FA/1550/2023 ORDER DATED: 14/02/2024
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the determination must proceed on the basis of the
income tax return, wherein available. The income tax
return is a statutory document on which reliance may be
placed to determine the annual income of the deceased."
5. Being a statutory document, there was no reason for the
Tribunal not to believe the income of the deceased.
6. In the case of Shashikala and others vs.
Gangalakshmamma and another reported in 2015 (9)
SCC 150, the Apex Court has observed the fact that the
deceased aged 45 years doing business as well as owning
agriculture land where the Apex Court was of the view that
the High Court was not justified by taking average of the
income of the two assessment years produced on record.
7. Having considered the fact that three years Income Tax
Returns has been produced by the deceased who was earning
from embroidery work as well as was assisting his father in
agriculture work, this Court considered just and proper to
assess the income of the last assessment year i.e. Income Tax
Return for the assessment year 2018-2019. The document on
record at Exh.58 shows that the deceased filed the same on
06/07/2018 and the accident took place on 15/07/2018 and
accordingly yearly income would come to Rs.2,92,374/-.
Considering the prospective rise of 40% and adding
Rs.1,16,950/-, the yearly income would be considered as
Rs.4,09,324/-. Since the deceased died unmarried, half of the
amount would be deducted as personal expenses and the
dependency would come to Rs.2,04,662/-. Considering
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multiplier of 18, total dependency loss would come to
Rs.36,83,916/- (2,04,662 x 18). Consortium loss has been
granted by the learned Tribunal as Rs.88,000/- and the
amount under the loss of estate comes to Rs.16,500/- and
funeral expenses comes to Rs.16,500/- as per the decision of
National Insurance Co. Ltd. vs. Pranay Sethi and others
reported in (2017) 16 SCC 680. Hence, calculation would
come as under:
Dependency loss Rs.36,83,916/-.
Consortium Rs.88,000/-
Loss of Estate Rs.16,500/-
Personal Expenses Rs.16,500/-
Total Rs.38,04,916/-
8. Hence, in total Rs.38,04,916/-. The Tribunal has already
awarded Rs.8,01,400/-. Hence, additional amount of
compensation would come to Rs.30,03,516/-.
9. Mr. Vibhuti Nanavaty, learned advocate submitted that
enhanced amount should be considered at the rate of interest
as 6% per annum so as no additional burden would come on
the insurance company.
10. The said request is acceded to in the present matter only
and could not be considered as precedent and would not be
applied so, in other matters, and on such request, 6% rate of
interest per annum is ordered to be paid on the enhanced
amount of compensation.
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11. From the enhanced amount, let 60% amount be paid to
the claimants after due verification by way of an account
payee cheque of NEFT and 40% amount be deposited in the
FDR for a period of two years with accumulated interest and
the same be released thereafter without reference to the
Court.
(GITA GOPI,J)
ILA
