2016 Supreme(Raj) 720
IN THE HIGH COURT OF RAJASTHAN (JAIPUR BENCH)
MAHESH CHANDRA SHARMA, J.
The Oriental Insurance company Ltd. - Appellant
Versus
Smt. Parwati Devi and Ors. – Respondents
S.B. Civil Misc. Appeal No. 1587 of 2010
Decided on : 19-05-2016
For the Appellants :Mr. Pratap Singh Arya, Advocate.
For the Respondents:Mr. Vinay Mathur and Mr. Shiv Charan Sahu, Advocates.
Headnote:
Amount of income tax - Facts of case are that with regard to accident involved, a claim petition was filed on behalf of claimants claiming compensation as mentioned therein - Notices were issued to opposite parties. Reply to claim petition was filed and learned Tribunal framed issues. After hearing all parties, learned Tribunal passed aforesaid impugned judgment & award – Held , Facts and circumstances of case and findings arrived at by learned Tribunal, learned Tribunal is found to have dealt with each and every aspect of matter, and has rightly passed impugned judgment and award - Court in unison with findings arrived at by learned Tribunal – Court have heard learned counsel for parties and perused impugned judgment and award – Court in agreement with observations made by learned Tribunal in its judgment and award, relevant portion of which is reproduce - Appeal dismissed
Mahesh Chandra Sharma, J.
The instant appeal has been filed against the impugned judgment and award dated 18.3.2010 passed by the learned Addl. District & Sessions Judge (Fast Track) & Judge, MACT, Sikar ('the Tribunal' for short hereinafter) wherein following award has been passed:
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2. Brief facts of the case are that with regard to the accident involved, a claim petition was filed on behalf of the claimants claiming compensation as mentioned therein.
3. Notices were issued to the opposite parties. Reply to the claim petition was filed and the learned Tribunal framed the issues. After hearing all the parties, the learned Tribunal passed the aforesaid impugned judgment & award.
4. Against the impugned judgment and award, the appellants preferred the instant appeal for the relief as prayed for in it.
5. Learned counsel for the appellants has contended that the learned Tribunal has contended that at the time of the death, the income of the deceased has been considered to be Rs. 15,604/- on the basis of the fact that even though at the time of the death the actual salary drawn by him was Rs. 11,168/- per month but because of the revision of the salary on the basis of sixth pay commission made effective from a date prior to the date of the accident, his salary was considered to be Rs. 15,604/- p.m. Even if the decision of the learned tribunal is considered to be correct, the learned tribunal has failed to deduct the amount of income tax from the amount of the salary as a person is entitled to salary after deduction of the amount of the income tax payable by him. In the instant case, the amount of salary being Rs. 15,604/- p.m or say Rs. 1,87,248/-, the amount of income tax deductible on this amount becomes Rs. 12,750/- and thus the learned Tribunal ought to have considered his total earning to be Rs. 1,74,908/- only and the dependency amount being 2/3 of this earning becomes Rs. 1,16,332/- per annum only instead of Rs. 1,24,836 as considered by the learned tribunal. Counsel has further submitted that the claimants are entitled for compensation on the basis of the actual loss sustained by them. Hence impugned award deserves to be quashed and set aside.
6. On the other hand, learned counsel for the respondents have opposed the submissions advanced on behalf of appellants and requested for maintaining/setting aside of judgment and award.
7. I have heard learned counsel for the parties and perused the impugned judgment and award. I am in agreement with the observations made by the learned Tribunal in its judgment and award, the relevant portion of which is reproduced as under:
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