Upon hearing parties' counsel and perusal of record, I find that Tribunal committed no mistake in disbelieving salary certificate of private firm filed by claimants-appellants for want of its proof by officer concerned. However, the assessment of income of deceased, who was stated to be a Mechanical Foreman i.e. an skilled labour at Rs.100/- per day may not be just and appropriate. Tribunal has acted wrongly in not taking into consideration the other documents filed by claimants-appellants viz. statement of account of deceased of Axis Bank as well as his income tax returns which have been mentioned to have been filed by claimants-appellants in para 6 of internal page 4 of the impugned award. The appellants have filed copy of statement of Axis Bank and income tax return of deceased for the period from 1.4.2011 to 31.3.2012 at Annexures-1 & 2 to the affidavit filed with appeal which shows that in the year 2011 upto 30.11.2011 salary @ Rs.25,000/- appears to have been credited in his account and since 7.12.2011 onwards a sum of Rs.30,000/- was being credited in his account on monthly basis. The copy of income tax return for the assessment year 2012-13 at Annexure-2 shows his gross salary at Rs.3,56,400/- with deductions under Section 80-C etc. for Rs.1,14,000/- and tax paid was Rs.6,427/-. The Tribunal for ascertaining just and appropriate compensation ought to have taken into consideration above documents which were on record, and acted wrongly in not considering the material evidence on record.
