Judgment :-

S.B. Sinha, J.

1. Leave granted.

2. The claimants in a motor accident claims are before us aggrieved by and dissatisfied with the judgment and award passed by a Division Bench of the High Court of Gujarat whereby and whereunder a judgment and award dated 13.12.2005 passed by the Motor Accidents Claims Tribunal, Fast Track Court-4, Gandhidham - Kutch in MAC Petition No.297 of 2005 (original No.2 of 1998) was modified.

3. The deceased Raj Kumar Joshi was a Director of a Company commonly known as Kandla Clearing Agency Private Limited. He was drawing a salary of Rs.7,500/- per month. He was, however, also running a proprietorship concern carrying on business in `Clearing and Forwarding in the name of Ultra Clearing and Forwarding Company.

Appellants filed a claim petition before the Tribunal claiming a sum of Rs.90 lakhs as compensation in respect of the death of the said Raj Kumar Joshi who died in a motor vehicle accident and with a view to prove their case, appellants, inter alia, filed income ta returns for the assessment years 1996-97 and 1997-98 disclosing the income from salary from the Directorship in Kandla Clearing Agency Private Limited at Rs.66,000/-and Rs.90,