(1.) This Appeal has been preferred by the Original Claimants under Sec. 173 of the Motor Vehicles Act (for short, 'M.V. Act') for further enhancement in compensation awarded by the learned Motor Accident Claims Tribunal, Jalgaon (for short, 'Tribunal') by the Judgment and Award dtd. 10/10/2014, by which Respondent Nos.2 and 3 who are the Owner and Insurer of the offending vehicle, are directed to pay jointly and severally the compensation of Rs.16,84,000.00 (Rs.Sixteen Lakh Eighty Four Thousand) with interest @ 7.5% Per Annum from 1/1/2012 till realization to the Appellants.
(2.) The facts, giving rise to the present Appeal, are as under :
(3.) It is submitted by the learned Advocate for the Appellants that, the Appeal is preferred only on two (2) counts: (a) non consideration of the Income Tax Returns of Deceased, and (b) not granting interest from the date of filing the Claim Petition. It is submitted that, the Income Tax Act (for short, 'I.T. Act') provides for the Income Tax Returns can be submitted belatedly. As per the provisions of Ss. 153 and 159 of the I.T. Act., even the Legal Heirs can file the Income Tax Returns of Deceased. The Income Tax Department has accepted the Income Tax Returns of Deceased after his death and the Appellants have paid the tax. There was no reason to discard the Income Tax Returns by the learned Tribunal. In support of his submissions, he cited the Judgments in Malarvizhi and Others vs. United India Insurance Company Limited and Another, (2020) 4 SCC 228 and New India Assurance Company vs. Kavita Jitendra Pawar and Others, 2023 SCC OnLine Bom 1494. He further submitted that, the learned Tribunal ought to have granted interest from the date of filing the Claim Petition. He submitted that, the Appeal be allowed and the compensation be enhanced.