RELIANCE GENERAL INSURANCE COMPANY LTD Vs. MONA

JUDGEMENT

(1.) This appeal impugns the award of compensation dated 19.05.2017 passed by the learned MACT in MACT No. 330/17 on the ground that refund of Rs. 23,380/- of the tax paid for AY 2016-17 for the sole ITR, which was filed by the deceased albeit prior to his demise, cannot be taken as the basis of his earnings and for calculation of the claimants' 'loss of dependency'.

(2.) The Court is of the view that in so far the said ITR was duly considered by the Income Tax authority and the refund of Rs. 23,380/- was given to the deceased assessee coupled with the fact that the ITR was filed before the accident itself, there is no reason to doubt either the ITR or the finality of his income having been statutorily established, therefore, the same ought to be taken into consideration.

(3.) Ms. Mehta, the learned counsel for the appellant submits that the claimants had claimed that the income of the deceased was from three sources: (i) he was a newspaper vendor; ii) he was an agent of Bajaj Allianz General Insurance Co.; iii) he was running a shop of photostat and was earning rental income as well.