1. This appeal has been filed by the claimants Smt. Shanti Devi & others for enhancement of the award dated 5.8.2010 passed by Motor Accident Claims Tribunal (Addl. District Judge (FT) No.7, Jaipur City, Jaipur) in Claim case No.285/2005 (565/2003).

2. I have heard arguments of learned counsel for both the parties. Respondent Insurance Company has strongly opposed the appeal.

3. Appellants rely upon following rulings:-

(1) Kalpanaraj & Ors. Vs. Tamil Nadu State Transport Coporation reported in 2014 ACJ 1388 (S.C.) Two Judges Bench

4. Income Tax return of immediate preceding year was held sufficient for determination of income of the deceased.

(2) Meena Saboo (Smt.) & Ors. Vs. Shri Bhagwan Singh & Anr. Reported in 2011 R.A.R. 123(Raj.)

5. In this case also income at the time of death was held relevant and income of previous years was not considered for calculation of claim.

(3) New India Assurance Co. Ltd. Vs. Alpa Rajesh Shah & Ors. reported in MACD 2014(3) (Bom.) 1413

6. In this case also income at the time of death and not the average income of past five years was held re