MANOHAR SINGH NAGI vs. INCOME TAX OFFICER, WARD-1 BATALA AND OTHERS

[2026:RJ-JP:25532] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Miscellaneous Appeal No. 1559/2020 URN: CMA / 2762U / 2020 Anaar Singh S/o Bharulal, Resident Of Anta Rajpura Police Station Sarola At Present Jhalawar District Jhalawar (Raj) ----Claimant/Appellant Versus 1. Jaikrishnan M S/o Mohan, Resident Of 3/232 Kundikupam, Krishnagiri T.K. (Raj.) (Driver Of Vehicle Truck No. KA-01- AD-1485) 2. Gunashekhran V S/o Venkatraman, Resident Of 7 RCC 206-261 SG Mathath Road Chamrajpat Banglore 560018 (Owner Of Vehicle Truck No. KA-01-AD-1485) 3. The New India Insurance Company Limited, Madurai Divisional Office III 161 A East Valley Street Madurai (Insurance Company Of Vehicle Truck No. KA-01-AD- 1485) ----Respondents/Non-claimants Connected With S.B. Civil Miscellaneous Appeal No. 364/2020 URN: CMA / 736U / 2020 The New India Assurance Company Ltd., Madurai Divisional Office II, 161-A, East Valley Street, Madurai Having Its Regional Office, Second Floor, South Block Nehru Place, Tonk Road, Jaipur Through Its Constituted Attorney (Insurer Company Of Vehicle Truck No. KA-01-AD-1485) ----Non-claimant/Appellant Versus 1. Anar Singh S/o Bharu Lal, Resident Of Anta Rajpura, Police Station Saroli, Presently Residing At Jhalawar, District Jhalawar, Rajasthan ----Claimant/Respondent 2. Jaikrishanan M S/o Mohan, Resident Of 3/232, Kandikupam, Krishanagiri T.K. (Driver Of Vehicle Truck No. KA-01-AD-1485) 3. Gunashekhran V S/o Venketraman, Resident Of 7 RCC 206-261, S.G. Matth Road, Chamrajpat, Bangalore-

[2026:RJ-JP:25532] (2 of 5) [CMA-1559/2020] 560018 (Owner Of Vehicle Truck No. KA-01-AD-1485) ----Non-claimants/Respondents With S.B. Civil Miscellaneous Appeal No. 519/2020 URN: CMA / 1091U / 2020 The New India Assurance Company Ltd., Madurai Divisional Office II, 161-A, East Valley Street, Madurai Having Its Regional Office, Second Floor, South Block, Nehru Place, Tonk Road, Jaipur Rajasthan Through Its Constituted Attorney (Insurer Company Of Vehicle Truck No. KA-01-AD-1485) ----Non-claimant/Appellant Versus 1. Durgi Bai W/o Babu Lal, age 23 years, 2. Deepak S/o Babu Lal, age 3 years, Minor Through Legal Guardian His Mother Durgi Bai W/o Babu Lal, 3. Teji Kumari D/o Babu Lal, Age 03 Months, Minor Through Legal Guardian Her Mother Durgi Bai W/o Babu Lal, 4. Daulatram S/o Bhairu Lal, Aged About 74 Years, All Resident Of Anta Rajpura, Police Station Sarola Kalan, District Jhalawar, Rajasthan At Present Residing At Yadav Mohalla, Ghurpura, Mohalla, Jhalawar Rajasthan ----Claimants/Respondents 5. Jaikrishanan M S/o Mohan, Resident Of 3/232, Kandikupam, Krishangiri T.k. (Driver Of Truck No. KA- 01-AD-1485) 6. Gunashekhran V S/o Venketraman, Resident Of 7 RCC 206-261, S.G. Matth Road, Chamrajpat, Bangalore 560018 (Owner Of Truck No.KA-01-AD-1485) ----Non-claimants/Respondents S.B. Civil Miscellaneous Appeal No. 1344/2020 URN: CMA / 2543U / 2020 1. Durgibai W/o Babulal, Aged About 27 Years,

[2026:RJ-JP:25532] (3 of 5) [CMA-1559/2020] 2. Deepak S/o Babulal, Aged About 7 Years, Minor Through Natural Guardian Durgibai W/o Babulal 3. Teji Kumari D/o Babulal, Aged About 4 Years, Minor Through Natural Guardian Durgibai W/o Babulal 4. Daulatram S/o Bherulal, Aged About 78 Years, All R/o Anta Rajpura Police Station Sarola At Present Jhalawar Distt. Jhalawar Raj. ----Claimants/Appellants Versus 1. Jaikrishanan M S/o Mohan, R/o 3/232 Kundikupam, Krishnagiri T.K Raj. (Driver Of Vehicle Truck No. KA-01- AD-1485) 2. Gunashekhran V S/o Venkatraman, R/o 7 RCC 206-261 SG Mathth Road Chamrajpat Banglore 560018 (Owner Of Vehicle No. KA-01-AD-1485) 3. The New India Insurance Company Limited, Madurai Divisional Office III 161A East Valley Street Madurai (Insurance Company Of Vehicle Truck No. KA-01-AD- 1485 ) ----Respondents/Non-claimants For Appellant/ Respondent- Insurance Company : Mr. Tripurari Sharma, Adv. For Respondent/ Appellants-Claimants : Mr. Hari Krishana Sharma, Adv. HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment 08/07/2026 1. Learned counsel-Mr. Tripurari Sharma puts in appearance and accepts notice on behalf of the Insurance Company in S.B. C.M.A. Nos.1559/2020 and 1344/2020. 2. The present appeals have been filed against the common judgment and award dated 31.10.2019 passed by learned Motor

[2026:RJ-JP:25532] (4 of 5) [CMA-1559/2020] Accident Claims Tribunal, Jhalawar, District Jhalawar (hereinafter referred to as learned 'Tribunal') in Claim Case Nos.98/2017 and 200/2016, whereby, the claim petitions filed by the claimants were partly allowed and the non-claimants were held jointly and severally liable to pay the award amount. 3. As these appeals have been filed against the common judgment and award, the same are being heard and decided by the instant common judgment. 4. The claimants have filed S.B. Civil Miscellaneous Appeal Nos.1559/2020 and 1344/2020 for enhancement of the impugned award; whereas, Insurance Company has filed S.B. Civil Miscellaneous Appeal Nos.364/2020 and 519/2020 for quashing and setting aside the impugned judgment and award. 5. At the very outset, learned counsel appearing on behalf of the claimants wants to withdraw S.B. Civil Miscellaneous Appeal Nos.1559/2020 and 1344/2020. 6. In view of the prayer made on behalf of learned counsel appearing on behalf of the claimants, S.B. Civil Miscellaneous Appeal Nos.1559/2020 and 1344/2020 are dismissed as withdrawn. 7. So far as S.B. Civil Miscellaneous Appeal Nos.364/2020 and 519/2020 are concerned, learned counsel for the Insurance Company submits that learned Tribunal vide the impugned judgment and award dated 31.10.2019 has erred in not deducting tax on the interest accrued on the award amount; however, the same should be deducted as per the provision of Section 194(a) (3)(9) of the Income Tax Act, 1961, therefore, learned counsel for

[2026:RJ-JP:25532] (5 of 5) [CMA-1559/2020] the Insurance Company prays that the impugned judgment and award dated 31.10.2019 may be quashed and set aside to the extent of non-deduction of the tax on the interest amount, and it may be ordered that income tax be deducted on the amount of interest. 7. Learned counsel appearing on behalf of the claimants has not objected to the prayer made by learned counsel for the Insurance Company; rather, he supports the same. 8. Heard learned counsel for the parties and perused the material available on record. 9. In view of the limited prayer made on behalf of learned counsel for the Insurance Company and the same is also agreeable to learned counsel for the claimants, S.B. Civil Miscellaneous Appeal Nos.364/2020 and 519/2020 are partly allowed to the extent that the tax should be deducted on the amount of interest. The Insurance Company is at liberty to deduct the tax on the interest amount in accordance with law. 10. Any other applications stand disposed of. (ASHUTOSH KUMAR),J AARZOO ARORA/118-S.,119-S.,124-S. &125-S.