The main legal point established in the judgment is the significance of relying on Income Tax Returns (ITRs) as statutory documents to determine the annual income of the deceased for granting just compensation in motor accident claim cases.

JUDGMENT :

GITA GOPI, J.

1. Challenge in these appeals is to the common judgment and award dated 05.04.2022 passed in Motor Accident Claim Petition Nos. 53 and 54 of 2019, arising out of the same accident, by learned Motor Accident Claims Tribunal (Auxiliary), Bhavnagar at Mahuva. Motor Accident Claim Petition No. 53 of 2019 was filed by the heirs of the deceased, whereas, Motor Accident Claim Petition No. 54 of 2019 was filed by the injured-claimant.

2. The facts of the case, as were urged before the learned Tribunal, are that on 02.05.2019, at about 6:00 p.m. deceased Sureshbhai Chaturbhai Jani (deceased) and Rameshbhai Jerambhai Baladhiya (injured pillion rider), were going on motorcycle bearing registration No. GJ-1-JP-6397 and proceeding from Village: Chhapri of Mahuva Taluka and when they reached on the road between Village: Sandhida and Hotel Sadguru, opponent No. 1, the driver of Eeco Car, bearing registration No. GJ-8-BN-840 came on the wrong side, in rash and negligent manner, in excessive speed, endangering human life and dashed with the motorcycle and because of the accident, Sureshbhai Chaturbhai Jani died during the treatment, while Rameshbhai Jerambhai Baladhiya sustained serious injuries. The Tribunal, while appreciating the evidence on record on the issue of negligence, has held the driver of Eeco car solely negligent for the accident.

3. First Appeal No. 2878 of 2022 has been filed on the ground that the learned Tribunal has committed an error in not appreciating the Income Tax Returns (ITRs) of the deceased. Learned advocate Mr. Bhalodi for the appellants submitted that the deceased was aged 54 years at the time of accident and was working as Priest and was a tax payer. Relevant ITRs of Assessment Year 2018-2019 and 2019- 2020, which were placed on record vide Exh.57. The learned Tribunal has recorded the income of Rs. 2,81,905/- for the Assessment Year 2018-2019. The accident had occurred on 02.05.2019. The ITR for the Assessment Year 2019-2020 was filed after the death of the deceased, which reflects annual income of the deceased of Rs. 2,96,186/-.

3.1 Mr. Bhalodi, the learned advocate for the appellants, relying on the decision of the Hon’ble Supreme Court in Malarvizhi and Others vs. United India Insurance Co. Ltd. and Another, 2020 ACJ 526 submitted that the Tribunal ought to have placed reliance on the ITRs to consider the income and future prospective rise in income ought to have been granted accordingly. Mr. Bhalodi further stated that the Tribunal could have relied on the income assessed for the Assessment Year 2018-2019 as per the ITR for granting just compensation.

3.2 While countering the arguments, learned advocate Mr. Tanmay Karia for the respondent-insurance company stated that the ITRs for the Assessment Year 2019-2020 was filed after the death of the deceased and therefore, no reliance could be placed on it as the veracity of the income would be questionable and therefore, stated that the learned Tribunal has rightly assessed the monthly income of the deceased as Rs. 7,000/-.

4. In Malarvizhi and Others (supra), the Hon’ble Supreme Court has observed as under:

“10. The Tribunal proceeded to determine the agricultural income arising from 36.76 acres of land on the basis of two judgments of the High Court. The Tribunal arrived at two different figures by applying the decisions and proceeded to determine the agricultural income on an average of the two amounts. The Tribunal superimposed a possible value of income from agricultural land despite a clear indication in the income tax returns of the income from agricultural land. The method adopted by the Tribunal is not sustainable in law. On the other hand, the High Court has proceeded on the basis of the income reflected in the income tax returns for the assessment year 1997-1998. The relevant portion of the return reads: