Balwinder Kaur vs Parmatma Singh

K. Kannan, J.—The appeal is for enhancement of compensation for death of a male in a motor accident that took place on 19.05.1997. He was said to be aged 23 years but the post-mortem report revealed the age of the deceased at 25-30 years. The claimants were parents. The deceased was said to be a partner in two firms namely M/s. New Giddarbaha Finance and M/s. New Giddarbaha Financers. The record called for from the Income Tax Department through some official of the department revealed that the deceased was drawing a total salary of Rs. 78000/- per annum from both the firms i.e. Rs. 42,000/- per annum from M/s. Giddarbaha Finance and Rs. 36,000/- from M/s. New Giddarbaha Financers. The witness also admitted in the cross-examination that in the return for the year 1997-1998, the net profit of M/s. New Giddarbaha Financer was Rs. 12,000/- per annum and the net profit of M/s. Giddarbaha Finance was Rs. 24,838/- per month. There were total six partners and the share of profit to the deceased came to Rs. 2,000/- and Rs. 3104/- from both the firms respectively totalling at Rs. 5,104/- per annum. The Tribunal discarded the whole evidence regarding the income of the deceased on a finding that the income tax return for the year 1997-1998 was filed after the death of the deceased and it did not bear the signature of the deceased. It took the income of the deceased at Rs. 1800/- per month, applied a multiplier of 1/3rd and adopted a multiplier of 17 to assess the total compensation payable at Rs. 2,44,800/-.

I find the assessment made by the Tribunal to be wholly inadequate. I will fully rely on the evidence produced by the official of the income tax department and take the income of the deceased at Rs. 83,104/- per annum i.e. the salary drawn by him from both the firms plus the net annual profit of the firms and will also provide for a prospect of future increase at 50%. I will make a deduction of one half for personal consumption of the deceased and adopt a multiplier of 17 suitable to the age of the deceased as per post mortem report to assess the loss of dependence at Rs. 10,59,576/-. I will tabulate the various heads of claim as under:-

There shall be an award of Rs. 11,19,576/-. The amount in excess over what has already been provided by the Tribunal shall also attract interest @7.5% from the date of petition till the date of payment. The enhanced amount shall be distributed equally between the parents. The liability shall be in the same manner as determined by the Tribunal.

The award passed by the Tribunal is set aside and the appeal is allowed to the above extent.

The appeal is for enhancement of compensation for death of a male aged 39 years in a motor accident that took place on 19.05.1997. The claimants were widow and two minor children. The deceased was said to be a partner in two firms namely M/s. New Giddarbaha Finance and M/s. New Giddarbaha Financers. The record called for from the Income Tax Department through some official of the department revealed that the deceased was drawing a total salary of Rs. 78000/- per annum from both the firms i.e. Rs. 42,000/- per annum from M/s. Giddarbaha Finance and Rs. 36,000/- from M/s. New Giddarbaha Financers. The witness also admitted in the cross-examination that in the return for the year 1997-1998, the net profit of M/s. New Giddarbaha Financer was Rs. 12,000/- per annum and the net profit of M/s. Girddarbaha Finance was Rs. 24,838/- per month. There were total six partners and the share of profit to the deceased came to Rs. 2,000/- and Rs. 3104/- from both the firms respectively totalling at Rs. 5,104/- per annum. The Tribunal discarded the whole evidence regarding the income of the deceased on a finding that the income tax return for the year 1997-1998 was filed after the death of the deceased and it did not bear the signature of the deceased. It took the income of the deceased at Rs. 1800/- per month, applied a multiplier of 1/3rd and adopted a multiplier of 16 to assess the total compensation payable at Rs. 2,30,400/-.

I find the assessment made by the Tribunal to be wholly inadequate. I will fully rely on the evidence produced by the official of the income tax department and take the income of the deceased at Rs. 83,104/- per annum i.e. the salary drawn by him from both the firms plus the net annual profit of the firms and will also provide for a prospect of future increase at 50%. I will make a deduction of 1/3rd for personal consumption of the deceased and adopt a multiplier of 15 suitable to the age of the deceased to assess the loss of dependence at Rs. 10,59,576/-. I will tabulate the various heads of claim as under:-

There shall be an award of Rs. 14,54,060/-. The amount in excess over what has already been provided by the Tribunal shall also attract interest @7.5% from the date of petition till the date of payment. The enhanced amount shall be distributed equally amongst the parents. The liability shall be in the same manner as determined by the Tribunal.

The award passed by the Tribunal is set aside and the appeal is allowed to the above extent.