IMPORTANT POINT
Death in motor accident – Income Tax Return is a legally admissible document on which income assessment of deceased could be made.

JUDGMENT :

AHSANUDDIN AMANULLAH, J.

Leave granted.

2. This appeal arises from the Final Judgment and Order dated 20.09.2018 (hereinafter referred to as the ‘Impugned Order’) [2018:DHC:6122 | 2018 SCC OnLine Del 11494] in MAC. APP. No.589 of 2018 rendered by a learned Single Judge of the High Court of Delhi (hereinafter referred to as the ‘High Court’) filed by Respondent No.1-Insurance Company, whereby the High Court disposed of the appeal by reducing the compensation payable to the Appellants from Rs.31,41,000/- (Rupees Thirty-One Lakhs Forty-One Thousand) to Rs.16,97,370/- (Rupees Sixteen Lakhs Ninety-Seven Thousand Three Hundred and Seventy) maintaining the interest awarded at the rate of 9% per annum.

FACTS IN BRIEF:

3. On 12.08.2008, a Blue Line bus bearing Registration No.DL-1PB-0035, being driven by one Javed Aftar in an allegedly negligent manner, hit a motorcycle bearing Registration No.DL-6SX-6483, which was being driven by Kapil Bhargava (hereinafter referred to as the ‘deceased’) along with his wife (Appellant No.1), as a result of which the deceased died in hospital and Appellant No.1 survived, but suffered grievous injuries.

4. The Appellants and other legal heirs of the deceased filed a Claim Petition viz. MACT No.357515/2016 under Section 166 read with Section 140 of the Motor Vehicles Act, 1988 (hereinafter referred to as the ‘Act’) before the Court of the learned Judge, MACT-1 (Central), Delhi (hereinafter referred to as the ‘Tribunal’), claiming compensation for the death of the deceased for Rs.40,00,000/- (Rupees Forty Lakhs). After hearing the parties, on 20.03.2018, the Tribunal by a common judgment awarded a compensation of Rs.31,41,000/- (Rupees Thirty-One Lakhs Forty-One Thousand) with interest at the rate of 9% per annum from the date of filing of the Claim Petition, i.e., 27.09.2008 till realization in MACT No.357515/2016.

5. The Appellants, being aggrieved by the Award/Order dated 20.03.2018 in MACT No.357515/2016 preferred an appeal, namely, MAC. APP. No.796/2018 before the High Court for enhancement of the compensation awarded by the Tribunal. Respondent No.1, also aggrieved by the Award/Order dated 20.03.2018, preferred MAC. APP. Nos.589/2018 and 592/2018 before the High Court against, apropos MACT No.357515/2016 and MACT No.357259/2016, respectively.

6. The High Court disposed all the three MAC. APP. petitions by the common Impugned Order and held that the Income Tax Returns for the Assessment Year 2008-2009 were filed after the date of the accident, therefore, the income of the deceased had to be assessed on the basis of Assessment Year 2007-2008. While changing some of the heads of compensation granted by the Tribunal, the High Court reduced the compensation payable to the Appellants from Rs.31,41,000/- (Rupees Thirty-One Lakhs Forty-One Thousand) to Rs. 16,97,370/- (Rupees Sixteen Lakhs Ninety-Seven Thousand Three Hundred and Seventy). The High Court also modified the compensation under various heads from Rs.4,30,000/- (Rupees Four Lakhs Thirty Thousand) to Rs.3,94,543/- (Rupees Three Lakhs Ninety- Four Thousand Five Hundred Forty-Three) insofar as MACT No.357259/2016 was concerned.

7. The Appellants have filed the instant appeal challenging the Order of High Court only qua MAC. APP. No.589/2018.

8. It would be useful to set out the computation as per the Tribunal’s Award and the Impugned Order:

APPELLANTS’ SUBMISSIONS:

9. The learned counsel for the Appellants submitted that the High Court had erred in ignoring the gross income shown by the deceased- Assessee for the Assessment Ye