Proper proof of documents and the significance of determining the annual income of the deceased in cases under the Motor Vehicles Act are crucial in assessing compensation.

P. Shanmugam, J.

1. The Insurance Company/respondent before the Motor Accidents Claims Tribunal (M.C.O.P. No.3761 of 1998) is the appellant in C.M.A.No.1640 of 2000 and third respondent in C.M.A.No.2 of 2001 filed by the claimants for enhancement of compensation.

2. Themotor accident claim arises under the following circumstances: The first claimant's husband, deceased Shanthilal, while travelling in a car bearing Regn. No.TN-20-3015 from Chennai to Arcot on 14.12.1997 at 9.45 a.m., was involved in a head-on collision with a lorry bearing Regn. No.TN-1-GB-3060 near Kancheepuram. Shri Shanthilal and another passenger of the car along with the driver died on the spot. The legal representatives of the deceased Shanthilal as claimants 1 to 4 have filed O.P.No.3761 of 1998 claiming a compensation of Rs.76,00,000. The Tribunal granted an award of Rs.23,64,000. Aggrieved by this, the Insurance Company, who have obtained permission under Section 170 of the Motor Vehicles Act to defend the case on merits, have filed this appeal.

3. Learned counsel appearing for the appellant seriously disputed the quantum of compensation awarded as one grossly disproportionate and excessive and made without reference to the materials on record. According to him, Ex.P.8, Income Tax and Auditor's report were created subsequent to the accident, so as to boost all the earnings of the deceased, to suit their convenience and for the purpose of this case. He also submitted that P.W.1 who was the only witness examined in support of the claimants has clearly stated in the cross-Examination that she was not aware of any income tax assessment during the lifetime of the deceased and she does not have any documentary proof of the alleged income. Whileso, the Tribunal simply held on the basis that the deceased was having connection with the chit fund business and without any further proof on the income, determined the earnings at Rs. 15,000 per month, and consequently erred in coming to the huge figure of Rs.23,04,000 as loss of earning. The Insurance Company has not seriously disputed the rest of the compensation awarded under other heads.

4. Mr. M. Swamikannu, learned counsel appearing on behalf of the claimants submitted that the deceased was a businessman. Ex.P.8 shows that he had permanent income tax account number and therefore, he should have been an assessee prior to 1992-1996 and that he is also doing pawn broker business and was involved in a chit fund company and therefore, the assessment of income for Rs. 15,000 was fair and reasonable. He further submitted that the deceased was only 43 years old at the time of his death and his future earnings should have been taken into account. Therefore, the determination of compensation is very fair and should not be interfered with. He also submitted that the second claimant, the only son, is now dead and he has filed an application to bring the legal representatives on record and the same can be ordered and that he shall file his appearance on behalf of them.

5. Wehave heard the counsel on both parties, called for the records and gone through the same.

6. Insofar as the nature of the accident and the negligence aspect is concerned, no serious argument is advanced on the side of the Insurance Company and therefore, we do not propose to consider the same.

7. Nature of Proof : On the question of quantum, the primary concern is the determination of income of the deceased at the time of the accident. In support of this, claimants have filed Ex.P.8, the Income Tax and Auditor's report, Exs.P.9 and P.10, the annual reports of Mahaveer Chit Fund Co., besides the oral evidence of P.W.1, the wife of the deceased, the first claimant in the O.P.

8. Ex.P.8consists of three counterfoils of tax payers' record for the assessment period of 1995-96, 1996-97 and 1997-98, all dated 20.1.1998 and three copies of "Statement of Affairs" firm Ostwal Associates, Chartered Accountants. As per these counterfoils, the income