The main legal point established in the judgment is the reliance on income tax return as a statutory document for determining the income of the deceased-victim in compensation cases under the Motor Vehicles Act, 1988.

JUDGMENT

Bivas Pattanayak, J. - The present appeal is preferred against the judgment and award dated 21 August 2018 passed by learned Additional District Judge cum Judge, Motor Accident Claims Tribunal, Fast Track, 2nd Court, Asansol, Paschim Bardhaman in M.A.C Case no. 22 of 2014 granting compensation in favour of the claimant to the tune of Rs. 3,46,800/- alongwith interest under Section 166 of the Motor Vehicles Act, 1988.

2. The brief fact of the case is that on 20 April 2013 at about 1:30 PM while the victim was returning to his house from Murgasole through Ushagram-Rahalane Road (G.T Road) by taking left side of the road and when he reached near Rambandhu Talaw the offending vehicle bearing registration no. WB-23A/4034 (tanker) moving from Burnpur side to Ushagram in a rash and negligent manner dashed the victim and other pedestrian, as a result of which the victim died on the spot. On account of sudden demise of the victim, the claimant being the mother of the deceased filed application under Section 166 of the Motor Vehicles Act, 1988 claiming compensation of Rs.12,00,000/-together with interest.

3. The respondent no.1-insurance company contested the claim application before the learned tribunal. However respondent no.2-owner of the offending vehicle though filed written statement but subsequently did not contest the claim application before the learned tribunal and the claim application was disposed of exparte against it. By an order dated 15.2.2021 the service of notice of appeal upon respondent no.2-owner of the offending is dispensed with.

4. The claimant in order to prove her case examined three witnesses including the claimant, mother of the deceased and also produced documents which are marked as Exhibit 1 to 9 respectively.

5. The contesting opposite party no.2-insurance company (respondent no.1 herein) also adduced evidence of two witnesses and proved documents which are marked Exhibit A, B, C and D respectively.

6. Upon considering the materials on record as well as the evidence produced on behalf of the respective parties, the learned tribunal granted compensation in favour of the appellant-claimant to the tune of Rs. 3,46,800/- alongwith interest.

7. Being aggrieved by and dissatisfied with the impugned judgment and award the claimant has preferred the present appeal.

8. Mr Ashique Mandal, learned advocate for appellant-claimant submitted that the learned tribunal erred in taking into account the notional income of Rs. 3000/-per month as the income of the deceased-victim instead of the income of the deceased-victim disclosed in the income tax return for the assessment year 2012-13 amounting to Rs.2,01,550/-. The income of the deceased-victim would be the gross income disclosed in the income tax return less the tax component. The learned tribunal refused to accept the income disclosed in the income tax return on the ground that only a single income tax return has been furnished by the claimant. However, it failed to appreciate that since the deceased-victim was aged just 19 years on the relevant date hence he did not have the occasion to file income tax return of more than one assessment year prior to his death. He further submitted that the income tax return being a statutory document should be accepted for determining the income of the deceased. In support of his contention he relied on following decisions of Hon'ble Supreme Court (i) Malarvizhi and Others versus United India Insurance Company Limited and Another reported in (2020) 4 SCC 228; (ii) United India Insurance Company Limited versus Indiro Devi and Others reported in (2018) 7 SCC 715; (iii) Kalpanaraj versus Tamil State Transport Corporation reported in (2015) 2 SCC 764 and (iv) Sangita Arya and Others versus Oriental Insurance Company Limited and Others reported in (2020) 5 SCC 327 and one unreported decision of this Court passed in New India assurance Co. Ltd. versus Smt Rina Ghosh & Ors (FMAT 705 of 2021).

He further submitted that the learned tribuna