JUDGMENT :

Akil Kureshi, J.

1. A young boy, barely aged 8 years, cheerful and full of life, was trying to cross the road accompanied by his household help. His life was full of joy, happiness, his future full of possibilities. Before he crossed the road all that changed. Knocked down by a speeding vehicle, he lost his consciousness, remained in coma for six months. For the remainder of his life, he wished he had not regained consciousness. He has filed this petition seeking our opinion whether income tax department was justified in taking away 30% of the interest on the compensation which was determined nearly 36 years after the accident. Looking to the issues involved, we have heard the learned Counsel for the parties for final disposal of the petition. The petition arises in the following background:

FACTS:

The petitioner is presently aged about 48 years. When he was about 8 years old, on 18.10.1978, he was trying to cross Nepensea Road in South Mumbai accompanied by a household servant when a car insured by Oriental Insurance Company Ltd. - Respondent No.4, collided with the young boy causing serious injuries. His brain was severely damaged. He remained in the hospital in an unconsc