RAJBALA Vs. SH. KRISHAN KUMAR SHARMA

JUDGEMENT

(1.) This appeal has been filed challenging the order dtd. 23/12/2019 passed by the learned Motor Accidents Claims Tribunal, Patiala House Court (hereinafter referred to as the "Tribunal") in MACPNo. 231/2017 titled Smt. Raj Bala and Ors. v. Sh. Krishan Kumar Sharma @ Kishno and Ors.

(2.) The limited challenge to the Impugned Award raised by the learned counsel for the appellants is that the learned Tribunal has erred in taking the average of the income of the deceased disclosed in the Income Tax Returns (hereinafter referred to as the "ITR") filed for the Assessment Years 2014-15, 2015-16 & 2016-17, instead of the latest ITR, that is the ITR for the Assessment Year 2016-17, which also had been filed prior to the date of the accident.

(3.) Placing reliance on the judgment of the Supreme Court in Shashikala & Ors. v. Gangalakshmamma and Anr., (2015) 9 SCC 150, the learned counsel for the appellant submits that the Supreme Court has held that while awarding compensation under the Motor Vehicles Act, it is obligatory on the part of the Court to award "just compensation", considering the age of the deceased and the nature of business he was doing. The Supreme Court held that the latest Income Tax Return should have been taken by the High Court in that case for determining such "just compensation". He submits that in the present case as well, the learned Tribunal should have placed reliance only on the latest ITR of the deceased for determining his income.