Posthumous income tax returns can be considered for assessing the income of a deceased person to ensure just and fair compensation in motor accident claims, provided the returns show a consistent and reasonable growth trajectory.

JUDGMENT

1. The captioned appeal is filed against the impugned judgment and award dated 30.09.2024 passed by the learned Motor Accident Claims Tribunal (Main), Banaskantha at Palanpur in MACP No.99/2017, whereby the learned Tribunal had partly allowed the claim petition and awarded a sum of Rs.34,53,120/- as a compensation along with interest at the rate of 9% per annum from the date of filing of claim petition till its realization.

2. The succinct facts leading to file the captioned appeal are that on 02.04.2017, at about 05:00 p.m., the deceased-Vasantkumar was travelling in a Chevrolet car bearing registration no.GJ-08-AE-2552. When he reached at the place of accident, the driver of a truck bearing registration no.GJ-02-VV-3233 came by driving his truck at an excessive speed, in a rash and negligent manner, without observing traffic rules and without blowing the horn and dashed with the said car, on which the deceased was travelling. Due to the impact of the said accident, the deceased sustained serious injuries and succumbed to the injuries. It is also the case of the original claimants/appellants herein that at the time of accident, the deceased was aged about 25 years and was doing the business of grocery under the name and style of M/s. Shri Mahaveer Traders and thereby earning a sum of Rs.30,000/- per month. Therefore, the claim petition for seeking the compensation of Rs.68,33,000/- came to be filed.

3. On being served, the respondent nos.2 and 4/insurance companies filed their respective written statements and thereby denying all the averments made in the claim petition and prayed for rejection of the claim petition.

4. Having considered the pleadings, evidence led by the respective parties and the submissions canvassed by the respective parties, the learned Tribunal had partly allowed the claim petition and awarded a sum of Rs.34,53,120/- as a compensation along with interest at the rate of 9% per annum from the date of filing of claim petition till its realization.

5. Being aggrieved and dissatisfied with the impugned judgment and award, the original claimants/appellants herein challenged the impugned judgment and award on the ground of quantum.

6. Heard learned counsels for the parties.

7. Mr. Rathin P. Raval, learned counsel appearing on behalf of appellants/claimants vehemently submitted that at the time of accident the deceased was aged about 25 years and he was doing the business of grocery under the name and style of M/s. Shri Mahaveer Traders, Deesa. He submitted that the income tax returns for the assessment years 2015-2016, 2016-2017 and 2017-2018 were proved on record, but the learned Tribunal had not considered the income tax return filed for the assessment year 2017-2018 on the ground that the said income tax return was filed after two months from the death of the deceased. He submitted that the learned Tribunal has committed grave error in not considering the income tax return filed for the assessment year 2017-2018. In support of his contention, learned counsel for the appellants placed the reliance upon the judgment rendered by the Hon'ble Apex Court in SLP (C) No.24501/2025, titled as Sayar & Others Vs. Ramkaran & Others, wherein the Hon'ble Apex Court has considered the income tax return, which was filed posthumously. He further submitted that the learned Tribunal ought to have considered the income tax return filed for the assessment year 2017-2018. He further submitted that though the deceased was survived by his parents and brother; however,