V.SRIPUDARAJ Vs. MATHIAZHAGAN

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal is filed against the Judgement and Decree dated 25.2.2004 made in MCOP.No.1486/1996 by the Additional District Cum Essential Commodities Court (MACT) Coimbatore, whereby the Tribunal awarded a sum of Rs.4,47,000.00 as total compensation with interest at 9 per cent p.a. to the claimants, who are the husband and sons of the deceased Yashodaraj, who died in the motor accident that had occurred on 4.6.1996.

(2.) THE claimants are the husband and sons of the deceased. On the date of the accident i.e. on 4.6.1996, when the deceased and the claimants were travelling in the Car in Trichy-Tanjore Road, near 5/120 Bridge in Thuvakudy Police Station limits, the car was hit by the bus belonging to the 2nd Respondent Transport Corporation, due to which the deceased succumbed to injuries suffered by him in the said accident. The Tribunal, after holding that the accident had occurred only due to the rash and negligent driving of the driver of the bus, awarded compensation as stated above.

(3.) WITH respect to the income of the deceased, the Tribunal has erred in not considering Ex.P7 and Ex.P8 income tax returns filed by the claimants for the year 1995-96 and 1996-97 respectively. The Tribunal did not find those documents as sufficient proof of income on the premise that there was no independent evidence to indicate her monthly income and the expenses incurred by her. The Tribunal has ignored Ex.P7 and Ex.P8, in which the income from the said business for the year 1995-96 is declared to be Rs.86,329.00 and the tax payable is computed as Rs.10,088.00. There is no material to discard the income tax return filed by the claimants as Ex.P8 (Series). Having regard to the income tax returns which relate to the assessment year just prior to the date of the accident and other aspects, the income of the deceased has to be taken as Rs.86,329.00. After deducting Rs.10088.00 towards income tax paid by her, the income for the purpose of computing compensation for the loss of dependency would be Rs.76,281.00, which is rounded off to Rs.76,000.00.