“16. As per the petitioners, the deceased was running Sri. Vijayalaxmi Trading company and earning Rs.25,000/- per month and he was also agriculturist and earning Rs.15,000/- per month and totally he was earning Rs.40,000/- per month. In the cross-examination of PW-1 he denied that he has created the income tax returns. He specifically states that his father was having 2 ½ acres of land. Ex.P-250 and 251 are the income tax returns. Ex.P-250 reveals that deceased Surendragouda assessed his income tax for the year 2014-15 at Rs.2,12,511/- and for the year 2015-16 Rs.2,48,870/-. These documents came into existence prior to date of accident and there is no material to show that the said documents are created documents. Ex.P-252 and 253 are the ROR, it reveals that deceased Surendragouda was having 2.34 acres of land in Dambralli village. Ex.P-254 is the certificate issued by the President and Secretary of APMC in respect to Vijayalaxmi Trading Company. It reveals that the deceased was commission agent and running Sri. Vijayalaxmi Trading Company and said document was issued on 19-11-2013. Ex.P-255 is the registration certificate of establishment of Vijayalaxmi trading company. It reveals that Sri. Vijayalaxmi Trading Company stands in the name of deceased Surendragouda Policepatil. All these documents clearly shows that deceased was running Vijayalaxmi Trading Company and he was also agriculturist. Further, as per Ex.P-250 and 251, the deceased was also income tax assessee. Hence, the income mentioned in Ex.P-251 for the year 2015-16 can be taken for consideration. Hence, as per Ex.P-251 deceased was earning Rs.2,48,870/-. If it is divided then the monthly income it comes at Rs.20,739/-.
