The court's decision was influenced by the consideration of income tax returns in determining the deceased's actual annual income and the subsequent recomputation of compensation.

JUDGMENT

1. Instant appeal has been preferred by the claimants- appellants against the judgment and award dated 28.04.2010 passed by the Court of Motor Accident Claims Tribunal-cum- Additional District and Sessions Judge, Fast Track No.3, Jaipur District, Jaipur in MAC case No.209/2009 whereby an amount of Rs.3,02,000/- has been awarded as compensation on account of death of Radhagovind Agrawal in the road accident occurred on 03.12.2007.

2. Learned Tribunal after framing the issues, evaluating the evidence on the record and after hearing counsel for the parties, decided the claim petition of the appellants awarding compensation to the tune of Rs.3,02,000/- under various heads in favour fo the claimants-appellants.

3. Learned counsel for the appellants submits that the deceased was the owner of Shrinath Enterprises and Shrinath Motors and was a regular income tax payee. Counsel further submits that the Tribunal has committed an error while assessing the income of the deceased as Rs.84,000/- per annum only.

4. Learned counsel further submits that the income-tax Returns for the assessment years of 2004-05, 2005-06 and 2006-07 were submitted on the record and the same were exhibited as Ex.15, 16 and 17. He further submits that the last ITR pertaining to the year 2006-07 clearly indicates that the annual income of the deceased was Rs.2,11,580/- per annum, but without any basis, the income- tax returns submitted by the claimants were not relied by the Tribunal.

5. Learned counsel further submits that there was no reason available with the Tribunal to consider the average income of the deceased as Rs.84,000/- per annum, when the income-tax returns receipts were available on the record.

6. Learned counsel has placed reliance on a judgment of Coordinate Bench of this Court in the case of Smt. Mamta Devi & Ors. Vs. Rajesh Chaudhary in SB Civil Misc. Appeal No.193/2012 decided on 19.08.2021 wherein the Tribunal did not relied the income-tax returns submitted by the claimants of the deceased and the Coordinate Bench of this Court assessed the loss of income of the deceased on the basis of the income-tax returns.

7. Lastly, learned counsel argued that looking to the above facts, the impugned judgment needs suitable enhancement.

8. Per contra, learned counsel for the respondent-Insurance Company submits that the Tribunal while deciding the claim petition of the appellants has correctly taken into consideration all the factors while calculating the award in this case on the anvil of evidence produced before it. He further submits that the judgment dated 28.04.2010 does not call for any interference by this Court. However, he is not in a position to controvert the submissions made by counsel for the appellant with respect to recomputation of the award in the present case in the light of judgment of Coordinate Bench of this Court in the case of Smt. Mamta Devi (supra).

9. I have considered the submissions made by counsel for the parties and gone through the judgment dated 28.04.2010 as well as other material documents available on the record.

10. Admittedly, the deceased was doing the business of Shrinath Motors and Shrinath Enterprises. It is also not in dispute that prior to his death, the deceased submitted income-tax returns for the assessment years 2004-05, 2005-06 and 2006-07 and the same were produced before the Tribunal by the appellants and the same were also exhibited as Ex.15, 16 and 17. The last return prior to death of the deceased is pertaining to the assessment year 2006- 07, which indicates that the annual income of the deceased was Rs.2,11,580/-. Hence, the finding recorded by the Tribunal while deciding issue No.4 is erroneous because the Tribunal has not taken into consideration the income-tax returns of the deceased and without any basis, his annual income has been determined as Rs.84000/-.

11. Therefore, in view of the above dis