Appellant Insurance Company appealed against compensation award in a motor accident case. High Court held that income tax returns from years preceding the accident are reliable evidence and dismissed the appeal against the quantum awarded by the Tribunal.
Appeal against compensation quantum dismissed; Stay petition disposed of.
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[2024:RJ-JD:4804]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
S.B. Civil Misc. Appeal No. 223/2024
The Oriental Insurance Company Ltd., Through Its Divisional Manager, Bhansali Tower, Residency Road, Jodhpur.
----Appellant
----Respondents
For Appellant(s) : Mr. L.D. Khatri For Respondent(s) : Mr. R.S. Bhati
HON'BLE MS. JUSTICE REKHA BORANA
Order
30/01/2024
[2024:RJ-JD:4804]
[CMA-223/2024]
(2 of 3)
[2024:RJ-JD:4804]
[CMA-223/2024]
(3 of 3)
Income Tax Returns of the subsequent years cannot lead to a presumption that the deceased did not earn anything after the year 2014-15. It is a natural phenomena that a person has an increase in his income by efflux of time. A person who earned an amount of Rs.16,456/- per month in the years 2013 to 2015 would definitely have earned more in the year 2020. It cannot be presumed that his income would have reduced by efflux of time.
As is the settled position of law, the documents such as income tax returns & audit reports are reliable evidence to determine the income of the deceased. Further, there is no evidence available on record to showcase that the income of the deceased was contrary to the amount mentioned in the Income Tax Returns or that the income as reflected in Income Tax Returns was inflated. Therefore, the computation of income on the basis of IT returns of the year 2013-14 and 2014-15 (Exh.18 & 19) by the learned Tribunal being the most just, plausible and appropriate consideration does not deserve any interference.
(REKHA BORANA),J
4-Sphophaliya/T.Singh/-
2 issues framed by the court
Whether the compensation quantum based on income tax returns of years 2013-14 and 2014-15 is maintainable for an accident in 2020.
Whether non-availability of IT returns for subsequent years could lead to a different computation of income of the deceased.
1 provisions across 1 enactments
The Oriental Insurance Company Ltd.
Smt. Sayra Khan
Mohammad Sahil
Sushri Joya Khan
Fakir Mohammad
Smt. Faruk
Rekha Borana
As recorded by the court registry
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