BALWINDER KAUR Vs. PARMATMA SINGH

JUDGEMENT

(1.) 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 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 17 to assess the total compensation payable at Rs. 2,44,800/ -.

(2.) 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: -

(3.) THE award passed by the Tribunal is set aside and the appeal is allowed to the above extent.