MALASRI NANDI
National Insurance Co. Ltd. – Appellant
Versus
Manju Baishya W/o Late Hiren Patowary – Respondent
JUDGMENT :
MALASRI NANDI, J.
1. Heard Mr. R. Goswami, learned counsel for the appellant. Also heard Mr. K. Bhattacharya and Ms. B. Bhuyan, learned counsel for the respondents.
2. The insurance company is on appeal against the judgment and award dated 30.11.2013 passed by the learned Member, MACT No. 2, Kamrup, in MAC Case No. 2269/2008.
3. The respondents no 1 to 5 as claimants filed a claim case before the Member, MACT Kamrup claiming compensation for the death of the husband of the respondent no 1 in a vehicular accident on 21. 04.2008. The factum of accident has not been challenged in this appeal.
4. This appeal has been preferred on the ground that the learned Member, MACT, Kamrup has erroneously considered the income of the deceased vide income tax return which was filed by the claimants one year ten months after the death of the deceased disregarding the income disclosed in the returns filed before his death i.e. when he was alive. The learned Member ignored the principle laid down by the Hon’ble Apex Court in this regard holding that income tax returns filed after the death of a person cannot be relied upon for assessment of the income of the deceased.
5. Learned counsel for the a
V. Subbulakshmi and Others vs. S. Lakshmi and Another
Sarla Verma and Others vs. Delhi Transport Corporation and Another
The main legal point established in the judgment is the inadmissibility of income tax returns filed after the deceased's death for assessing income and the factors to be considered in computing compe....
The main legal point established in the judgment is the significance of income tax return in determining the deceased's income and the application of statutory documents to award just compensation.
In case all the joint tort feasors have been impleaded and evidence is sufficient, it is open to the court/tribunal to determine inter se extent of composite negligence of the drivers
The main legal point established in the judgment is the application of principles of negligence, contributory negligence, and composite negligence in determining liability and compensation in motor a....
In determining the income of a deceased person in a motor accident claim, the court may rely on income tax returns that are duly proved by the income tax authorities.
Point of Law : Since the deceased was a bachelor, so 50% of the income of the deceased is required to be deducted with a presumption that had the deceased been alive, he could have spent 50% for his ....
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