The main legal point established in the judgment is that any amount received by the claimant, from whatever source, should only be considered if it comes to the claimant on account of the accidental death due to a motor vehicle and not any other form of death.

A.M. Khanwilkar, J.

Heard the counsel for the parties.

2. This appeal takes exception to the judgment of the Motor Accident Claims Tribunal, Mumbai, dated 30th September, 2011 in Claim Application No.2892 of 2004. The tribunal has passed the following order, which is the subject-matter of challenge in the present appeal:-

"ORDER"

1) Application is partly allowed with proportionate costs.

2) Opposite party and the insurer shall jointly and severally pay compensation of Rs.69,18,712/-(Rupees Sixty Nine lacs Eighteen Thousand Seven Hundred Twelve only) inclusive of NFL amount along with interest @ 8.5% per annum from the date of this application till realisation of entire award amount to applicant, by issuing A/c. Payee cheque of 50% amount in the name of applicant No.1 Sugra, by issuing A/c. Payee cheque of 20% amount in the name of applicant No.2 Asma, by issuing A/c. Payee cheque of 20% amount in the name of applicant No.3 Fazlerazzak and by issuing A/c. Payee cheque of 5% amount in the name of applicant No.4 Saify and by issuing A/c. payee cheque of 5% amount in the name of applicant No.5 Zarina, within four weeks from the date of this order.

3) It is further directed that the cheques shall be deposited in this Tribunal and account officer shall hand over the said cheques to applicants by obtaining receipts thereof, on verification of court fees.

4) Award be drawn accordingly."

3. Only two points have been raised before us. The first point raised is that the Tribunal has reckoned the future loss caused on account of death of respondent No.1's husband by taking into account the aggregate income of the deceased husband. Relying on the oral evidence of respondent No.1, which was produced by the counsel for the appellant, it was contended that the Tribunal has completely glossed over the admission given by respondent No.1 in her evidence recorded before the Tribunal that, after the death of her husband, the settlement amount has been transferred in her name and in the names of her children. She has further stated that she does not remember as to how much amount was received by way of settlement. Reliance is then placed on the statement of respondent No.1 that she was partner in Sarin Industries, as also on another statement that she received amounts from Credit Card Companies on account of accidental death of her husband.

4. The second point raised is that, admittedly, respondent No.1 received insurance amount from L.I.C. after the accidental death of her husband. The amounts so received by respondent No.1 ought to have been deducted while computing the future loss caused on account of accidental death of husband of respondent No.1. The decision of the Tribunal to direct payment of Rs.69,18,712/-, along with interest, is excessive.

5. Before dealing with both these points, we think it apposite to advert to the finding recorded by the Tribunal. It has found that, in order to substantiate the claim of compensation, the claimant, in her evidence, has placed reliance on the income-tax returns of the deceased in "individual capacity" for the years 2001-02, 2002-03 and 2003-04, which are marked Exhibits 28 to 30. It has also noted that, although income-tax returns of the firms, deeds of partnership, Certificates of Incorporation and other documents indicated that deceased Riyaz was one of the partners of those firms, the claimant did not place reliance on those documents. In other words, the question regarding quantum of compensation has been answered purely relying on the income-tax returns of the deceased submitted for the years 2001-02 till 2003-04 (Exhibits 28 to 30) in his individual capacity alone. On the basis of those income-tax returns, the Tribunal analysed the matter in paragraphs 26 and 27 of the judgment to conclude that the net average annual income of the deceased would be around Rs. 6,56,545/-. The discussion in this behalf reads thus:-

"26. On the basis of income tax return for the year 2001-02 marked Ex. 28, in