Income Tax Returns are valid self-proving documents for assessing compensation in motor vehicle accident claims.

ORDER

1. The present appeal under Section 173 of the Motor Vehicle Act, 1988 has been preferred by the appellants-claimants (for short 'the claimants') aggrieved with the judgment and award dated 03.02.2018 passed by the Motor Accident Claims Tribunal Kishangarhbas, District Alwar (Additional District and Sessions Judge No.1, Kishangarhbas) (for short 'the Tribunal') in MAC No.67/2013, whereby the Tribunal has awarded a sum of Rs.7,49,700/- along with interest @ 6% per annum from the date of filing the claim petition in favour of the claimants on account of death of Vijay Kumar in the accident took place on 29.05.2013.

2. The Tribunal on the basis of the pleading of the parties, framed the issues and evaluated the evidence on record. After hearing counsel for the parties, decided the claim petition of the claimants and awarded the amount as indicated above.

3. Feeling aggrieved and dissatisfied with the impugned award, claimants have filed the instant appeal inter-alia on the various grounds.

4. Learned counsel for the claimants submitted that deceased-Vijay Kumar was running his own business in the name of M/s Vijay Bearings Khairthal and he was a partner in M/s Vijay Enterprises Khairthal. His annual income was Rs.6,11,854/- per annum from the said businesses. Learned counsel for the claimants also submits that the claimants had filed Income Tax Returns (Exhibit-18 to Exhibit-21) before the Tribunal, but the Tribunal wrongly discarded these documents on the ground that these documents were not duly proved by the Chartered Accountant or any person, who could assessed the income of the deceased. Learned counsel for the claimants further submits that the Income Tax Returns are self proved documents. No evidence in rebuttal was produced by the respondents that these documents were falsely created or fake one. So, the findings of the Tribunal treating the deceased as unskilled labour be set-aside and income of the deceased shall be calculated as Income Tax Returns submitted by the claimants. Learned counsel for the claimants further submitted that the Tribunal has awarded interest only 6% per annum whereas it should be 9% per annum. So, judgment of the Tribunal may be modified and the amount of compensation be enhanced.

5. Learned counsel for the claimants has placed reliance upon the following judgments:- Smt. Anjali & Others Vs. Lokendra Rathod & Others in Civil Appeal No.9014/2022 decided on 06.12.2022; (2) Malarvizhi & Ors. Vs. United Insurance Company Ltd. & Anr. in Civil Appeal Nos.9196-97/2019 decided on 09.12.2019; (3) Prem Lata (Smt.) & Anr. Vs,. Shri Laxman Singh Bhati & Ors. in S. B. Civil Miscellaneous Appeal No.728/2021 decided on 03.10.2016; (4) Laxman Singh & Anr. Vs. Bhanwar Singh & Ors. in S. B. Civil Miscellaneous Appeal Nos.1107 & 1031/2015 decided on 18.07.2016;(5) Munesh Devi(Smt.) @ Munni Devi Vs. Arvind in S. B. Civil Miscellaneous Appeal No.348/2018 decided on 11.09.2018; (6) Smt. Ruchika Kala & Anr. Vs. Shambhu Dayal & Ors. in S. B. Civil Miscellaneous Appeal No.5403/2017 decided on 12.04.2018; (7) The New India Assurance Vs. Smt. Madhu in S. B. Civil Miscellaneous Appeal No.1413/2018 decided on 09.04.2018 & Kalpanaraj & Ors. Vs. Tamil Nadu State Transport in Civil Appeal No.3461/2003 decided on 22.04.2014.

6. Learned counsel for the insurance company submitted that the Tribunal has rightly discarded Income Tax Returns because these documents were not duly proved by Chartered Accountant or any Assessing Authority. Learned counsel for the insurance company further submitted that these Income Tax Returns are not certified copies and there is no document to the effect that the deceased was a partner in the firm M/s Vijay Enterprises Khairthal. So, the Tribunal has rightly decided the claim petition assuming that the deceased was an un-skilled labour and rightly assessed his income. So, appeal be dismissed.

7. I have considered the arguments advanced by learned counsel for the claimants as well as learned counsel fo