Citation : 2023 Latest Caselaw 14922 P&H
Judgement Date : 2 September, 2023
Neutral Citation No:=2023:PHHC:117943
2023:PHHC:117943
113
CM-13758-CII-2023, RA-CR-125-2023 IN
FAO-2801-2015
NATIONAL INSURANCE COMPANY LIMITED
versus
MAKHNA DEVI AND OTHERS
Present:- Mr. Deepak Suri, Advocate for applicant-appellant/Insurance Company.
Ms. Ekta Thakur, Advocate for non-applicant-respondents No.1 to 3 and 5.
*****
CM-13758-CII-2023
For the reasons stated in application, same is allowed. Delay of 82 days in
filing review application, is condoned, subject to all just exceptions.
Main case (O&M)
Application herein is under Section 114 read with Section 47 Rule 1 of
Code of Civil Procedure, 1908 is for review of judgment dated 11.04.2023 passed by this
Court in FAO-1464-2015 and FAO-2801-2015.
2. Learned counsel for review applicant/ Insurance Company has tendered, in
course of hearing, a salary certificate of deceased, which is taken on record and marked
as Annexure 'A'. Learned counsel submits that though the first appeal filed by Insurance
Company was dismissed and appeal filed by claimants for enhancement of compensation
was allowed and this Court had enhanced compensation by Rs.88,000/-, but the claimants
would not be entitled to any enhanced compensation, rather they have already been
awarded excess amount of compensation. He further submits that per salary certificate
for the month of January 2013, deceased was earning Rs.25,192/- per month and an
amount of Rs.1,000/- was deducted towards income tax. However, this Court has
deducted a total sum of Rs.1,000/- only towards income tax, which in fact, should have
been Rs.12,000/- per annum.
3. On the other hand, learned counsel for non-applicant-respondents No.1 to 3
and 5 opposes the prayer made.
4. Heard.
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Neutral Citation No:=2023:PHHC:117943
2023:PHHC:117943
CM-13758-CII-2023, RA-CR-125-2023 IN FAO-2801-2015
5. Review has been filed essentially premised on a document Annexure 'A',
which was filed by the claimants before the Tribunal below, which reflects that income
tax of Rs.700/- for the month of November, 2012 was deducted and similarly for the
month of January 2013, it was Rs.1,000/- whereas while making calculations for arriving
at deduction of income tax at the rate of Rs.1000/- was made vide judgment dated
11.04.2023 passed by this Court, which is under review herein. While on the other hand,
my attention has been drawn to Exhibit P-13 by learned counsel for non-applicant-
respondents No.1 to 3 and 5 to state that no doubt Annexure 'A' was placed with the
Tribunal below, but upon verification from the Department witness, namely, Amarjit
Singh (PW2), it turned out that tax was being deducted at the rate of Rs.100/- per month
as per Exhibit P-13 which duly stood proved on record whereas it was merely placed by
the claimants, but before the Tribunal during proceedings, neither it was proved nor
referred to and even relied by the complainant witnesses.
3. In any case, on a Court query, learned counsel for applicant-appellant/
Insurance Company candidly informs that in case, Annexure 'A' is to be believed over
Exhibit P-13, there will be deduction of about Rs.45,000/- to Rs.50,000/- in total.
4. In the totality of circumstances, I find no grounds for review.
5. Dismissed.
6. Pending application(s), if any, shall also stand disposed of.
(ARUN MONGA) JUDGE September 02, 2023 mahavir
Neutral Citation No:=2023:PHHC:117943
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