Case brief
What is this about?
Keywords: FAO enhancement of motor accident compensation; MACP No. 352; Section 166 Motor Vehicles Act 1988; Chapter-XII beneficial legislation not a windfall; income assessment of deceased shopkeeper; non-production of ITRs for years immediately preceding death; notional income Rs. 15,000 per month; future prospects 25% Pranay Sethi; multiplier 14 Sarla Verma age 44; 1/4th personal expenses deduction; spousal parental filial consortium Rs. 48,000 each; funeral expenses and loss of estate Rs. 18,000 each; just compensation neither bonanza nor pittance Jasbir Kaur Mahadev Shetty Susamma Thomas; interest 7% per annum; condonation of delay 31 days Section 5 Limitation Act; High Court of Punjab and Haryana; Nidhi Gupta J; decision 25.02.2026; appeal dismissed.
What did the court decide?
Income of the deceased correctly assessed at Rs. 15,000/- per month: the ITRs for AY 2016-17 and 2017-18 showed fluctuating income with no continuity (no returns filed for 2018-19, 2019-20 and 2020-21 immediately preceding the death on 07.04.2021), and no error was found in the Tribunal's reasoning striking a balance between earnings of a skilled worker and a business owner.