COMMISSIONER OF INCOME TAX vs. M/S.NATIOAL TAX PREPARATION SERVICES PVT. LTD.

GEETHA RAMAKRISHNA W/O LATE RAMAKRISHNA

TEJAS B.R. S/O RAMAKRISHNA NOW AGED ABOUT 16 YEARS,

KUMARI BINDHU B.R., D/O RAMAKRISHNA B.S. NOW AGED ABOUT 13 YEARS, RESPONDENT NO.2 AND 3 ARE SINCE MINOR REP. BY MOTHER AND NATURAL GUARDIAN 1ST RESPONDENT R/AT NO. 126, 6TH MAIN, 3RD STAGE, 3RD MAIN, 1ST BLOCK, 1ST CROSS, KATRIGUPPE, BENGALURU – 85.

JAVARAMMA W/O LATE SANNAPPA @ ANKAIAH, SINCE DEAD HER LRS ARE ALREADY ON RECORD I.E., R1 TO R3.

SMT. GOWRI W/O NARENDRA BABU, R/AT NO. 1235, 3RD CROSS, 30TH MAIN ROAD, BSK II STAGE, BENGALURU – 70.

P. RAGHUNATH S/O PERUMAL, AGE: MAJOR,

THE MANAGER THE NEW INDIA ASSURANCE CO. LTD., HUB NO. 902, MAHALAKSHMI CHAMBERS, 2ND FLOOR, M.G. ROAD, BENGALURU - 01. ... RESPONDENTS

B.R.LINGARAJA S/O B.T. RAMAIAH, AGED ABOUT 44 YEARS, R/AT NO.113, KAVERI NADI RPAD, BHIRNDAVAN NAGAR, BENGALURU – 560 019.

SMT.GOWRI W/O NARENDRA BABU, R/AT NO.1235, 3RD CROSS, 30TH MAIN ROAD, BSK II STAGE, BENGALURU – 70.

P. RAGHUNATH S/O PERUMAL, AGE: MAJOR, R/AT NEAR TVS COACH DIVISION, VADUGAPATTI, VIRALIMALAI, ILLUPPUR TALUK, PUDUKKOTTAI DIST., TAMILNADU STATE – 600 072.

THE MANAGER THE NEW INDIA ASSURANCE CO. LTD, HUB NO.92, MAHALAKSHMI CHAMBERS, 2ND FLOOR, M.G. ROAD, BENGALURU – 01. ... RESPONDENTS

MASTER DHANUSH GOWDA B.G., S/O M.G.GIRISH, NOW AGED ABOUT 9 YEARS, SINCE MINOR REP. BY HIS NATURAL GUARDIAN M.G.GIRISH S/O GOWDAIAH, NOW AGED ABOUT 39 YEARS, NO.277, BYRAPPA NILAYA, GANGANADI ROAD, BHIRNDAVAN NAGAR, BENGALURU – 560 019.

SMT.GOWRI W/O NARENDRA BABU, R/AT NO.1235, 3RD CROSS, 30TH MAIN ROAD, BSK II STAGE, BENGALURU – 70.

P.RAGHUNATH S/O PERUMAL, AGE MAJOR, R/AT NEAR TVS COACH DIVISION, VADUGAPATTI, VIRALIMALAI, ILLUPPUR TALUK PUDUKKOTTAI DIST. TAMILNADU STATE – 600 072.

THE MANAGER THE NEW INDIA ASSURANCE CO. LTD., HUB NO.92, MAHALAKSHMI CHAMBERS, 2ND FLOOR, M G ROAD, BENGALURU – 01. ... RESPONDENTS (BY SRI L.T.GOPAL, ADVOCATE FOR R1; SRI G.S.MARULAIAH, ADVCOATE FOR R4; R3 SERVED AND UNREPRESENTED; SERVICE OF NOTICE TO R2 HELD SUFFICIENT)

MASTER DHANUSH GOWDA B.G., S/O M.G.GIRISH, NOW AGED ABOUT 9 YEARS, SINCE MINOR REP. BY HIS NATURAL GUARDIAN M.G.GIRISH S/O GOWDAIAH, NOW AGED ABOUT 39 YEARS, NO.277, BYRAPPA NILAYA, GANGANADI ROAD, BHIRNDAVAN NAGAR, BENGALURU – 560 019.

SMT.GOWRI W/O NARENDRA BABU, R/AT NO.1235, 3RD CROSS, 30TH MAIN ROAD, BSK II STAGE, BENGALURU – 70.

P.RAGHUNATH S/O PERUMAL, AGE MAJOR, R/AT NEAR TVS COACH DIVISION, VADUGAPATTI, VIRALIMALAI, ILLUPPUR TALUK PUDUKKOTTAI DIST. TAMILNADU STATE – 600 072.

THE MANAGER THE NEW INDIA ASSURANCE CO. LTD., HUB NO.92, MAHALAKSHMI CHAMBERS, 2ND FLOOR, M G ROAD, BENGALURU – 01. ... RESPONDENTS (BY SRI L.T.GOPAL, ADVOCATE FOR R1; SRI G.S.MARULAIAH, ADVCOATE FOR R4; R3 SERVED AND UNREPRESENTED; SERVICE OF NOTICE TO R2 HELD SUFFICIENT)

M.G.GIRISH S/O GOWDAIAH NOW AGED ABOUT 39 YEARS NO.277, BYRAPPA NILAYA GANGANADI ROAD, BHIRNDAVAN NAGAR BENGALURU - 560 019

SMT. GOWRI W/O NARENDRA BABU R/AT NO.1235, 3RD CROSS

P RAGHUNATH S/O PERUMAL AGE MAJOR R/AT NEAR TVS COACH DIVISION VADUGAPATTI VIRALIMALAI ILLUPPUR TALUK PUDUKKOTTAI DIST TAMILNADU STAGE 600 072

THE MANAGER THE NEW INDIA ASSURANCE CO LTD., HUB NO.902 MAHALAKSHMI CHAMBERS 2ND FLOOR, M G ROAD BENGALURU - 01. ... RESPONDENTS (BY SRI L.T.GOPAL, ADVOCATE FOR R1; SRI G.S.MARULAIAH, ADVCOATE FOR R4; R3 SERVED AND UNREPRESENTED; SERVICE OF NOTICE TO R2 HELD SUFFICIENT)

Since all the appeals arise out of the same accident and the very same judgment of the claims Tribunal, they are being heard together and common judgment is being passed in all the appeals.

MFA No.203/2015 arises out of MVC.No.1007/2012 due to death of B.S.Ramakrishna, MFA.No.171/2015 arises out of MVC.No.332/2012 due to the injuries sustained by claimant - B.R.Lingaraja, MFA.No.174/2015 arises out of MVC.No.335/2012 due to the injuries sustained by claimant - Master Dhanush Gowda B.G., MFA.No.172/2015 arises out of MVC.No.333/2012 due to the injuries sustained by claimant - Master Gaurav L. and MFA.No.173/2015 arises out of

Facts giving rise to the filing of the appeal briefly stated are that, on 04.12.2011, at about 2.30 a.m., when the deceased B.S.Ramakrishna along with the injured persons were traveling in a Tempo Traveller bearing registration No.KA-05/AB-4869 from Shabarimala towards Bengaluru, when they reached near Spinning Mill, Sathanur Deviation Road, Salem, the driver of the Tempo Traveller drove the vehicle in a rash and negligent manner and dashed against the Lorry bearing registration No.TN-55/H-8947. As a result of the aforesaid accident, the deceased B.S.Ramakrishna succumbed to the injuries as well as other persons namely, B.R.Lingaraja, Master Dhanush Gowda B.G., Master Gaurav L. and M.G.Girish, sustained injuries in the aforesaid accident.

There upon, the claimants filed respective claim petitions under Section 166 of the Motor Vehicles Act, 1988 (hereinafter referred to as ‘the Act’ for short) inter alia, on

In MVC.No.1007/2012, the claimants pleaded that the deceased was aged about 44 years, a businessman doing hardware business and earning Rs.4,00,000/- p.a. after deducting income tax and other expenses. Hence, they pleaded to award suitable compensation along with interest. In MVC.No.332/2012, the injured - B.R.Lingaraja aged about 41 years and in MVC.No.334/2012, the injured M.G.Girish aged about 36 years at the time of accident sustained injuries in the aforesaid accident and claimed suitable compensation with interest. In MVC.Nos.333/2012 and 335/2012, the claimants being minors namely Master Gaurav L. and Master Dhanush Gowda B.G., aged 11 years and 6 years respectively sustained injuries in the aforesaid accident and filed the claim petitions through their next friend claiming suitable compensation.

The owners of both the Tempo Traveller and the Lorry neither appeared nor filed objections and hence, the Tribunal placed them exparte. The Insurance Companies of

The claimants in order to prove their case, examined five witnesses, namely, B.R.Lingaraja, B.R.Lingaraja, M.G.Girish, M.G.Girish and Dr.Ramachandra as PWs.1 to 5 in MVC.Nos.332 to 335 of 2012 and Smt.Geetha Ramakrishna and another B.R.Lingaraja as witnesses in MVC.No.1007 of 2012 and got marked 34 documents as Ex.P1 to Ex.P34 in MVC.Nos.332 to 335 of 2012 and 23 documents as Ex.P.1 to P.23 in MVC.No.1007/2012. The respondents examined two witnesses, namely, A.M.Shekaraiah and H.B.Guruprasad as

Learned counsel for the Insurance Company has urged a common ground in all the appeals that the claims tribunal failed to appreciated the fact that the driver of Tempo Traveller had dashed the Lorry from behind and the driver of the Lorry had applied brake all of a sudden on the highway. Therefore, the aforesaid accident has taken place on account of rash and negligent driving of the lorry by its

By referring to facts in MFA.No.171/2015, which pertains to the injuries sustained by B.R.Lingaraja, he submitted that the Tribunal erred in awarding a sum of Rs.1,00.000/- towards pain and suffering, which is on the higher side and Rs.50,000/- each towards loss of amenities and permanent disability and the Tribunal ought to have awarded compensation only towards one head instead of both heads. In MFA.No.174/2015, which also pertains to the injuries sustained by Master Dhanush Gowda B.G., he submits that the amount of compensation of Rs.1,00,000/-

On the other hand, learned counsel for the claimants submits that in MFA.No.203/2015, the claimants had produced returns of income tax of the deceased for the years 2007 - 2008 to 2011 - 2012 as per Exs.P.15 to P.19. Therefore, the average income as reflected in the aforesaid returns should have been taken by the Tribunal. It is further submitted that the amount of compensation is just and proper and does not call for interference in these appeals.

Learned counsel for the New India Assurance Company Limited in MFA.No.203/2015, supported the findings recorded by the claims Tribunal and submitted that the accident took place due to rash and negligent driving of the Tempo Traveller by its driver.

We have considered the submissions made by the learned counsel for the parties and have perused the record. It is well settled law that in motor accident cases, the claimants are required to prove the accident on the basis of preponderance of probabilities has held by the Supreme Court in the case of MANGALA RAM VS. ORIENTAL INSURANCE CO. reported in (2018) 5 SCC 656. In the background of the aforesaid legal position, we may advert to the facts of the case.

The claimants in order to prove their respective cases examined the injured persons, namely B.R.Lingaraja and M.G.Girish, in support of their case that the accident took place only on account of rash and negligent driving of the driver of the Tempo Traveller. It is pertinent to mention

Now, we may advert to the quantum of compensation awarded by the Tribunal in all the cases. In MFA.No.203/2015 arising out of MVC.No.1007/2012, the claims Tribunal has assessed the income of the deceased at Rs.2,00,000/- p.a. and awarded a sum of Rs.22,35,000/- as compensation along with interest at 8% p.a. We have perused the income tax return filed by the claimants in order to prove the income of the deceased namely B.S.Ramakrishna. There is no loss of rental income on

In view of the law laid down by the Hon’ble Supreme Court in the case of MAGMA GENERAL INSURANCE COMPANY LIMITED Vs. NANU RAM & ORS. reported in (2018) 18 SCC 130, which has been subsequently clarified in the case of UNITED INDIA INSURANCE CO. LTD. VS. SATINDER KAUR AND ORS. reported in AIR 2020 SC 3076, each of the claimants are entitled to a sum of Rs.40,000/- on account of loss of love and affection. Thus, the claimants are held entitled to Rs.1,60,000/-. In addition, claimants are held entitled to Rs.30,000/- on account of loss of estate and funeral expenses. Thus, in all, the claimants are entitled to the total compensation of Rs.20,98,984/-. However, the rate of interest is scaled down from 8% p.a. to 6% p.a., as awarded by the Tribunal. Therefore, the aforesaid total amount of compensation shall carry interest at the rate of 6% p.a. from the date of filing of the claim petition till its realization.

In MFA.No.171/2015 arising out of MVC.No.332/2012, the injured B.R.Lingaraja, aged about 41 years, had sustained the injuries namely, two sutured

Insofar as it concerns to MFA.No.174/2015 arising out of MVC.No.335/2012, the minor injured Master Dhanush Gowda B.G., aged about 6 years, had sustained injuries namely, laceration 1 cm x 1 cm over lower jaw, left eye ecchymosis with superficial lacerations, laceration 0.5 cm x 0.5 cm over lateral lower, laceration below left eye, fracture left angle and ramus of mandible and splenic laceration, left arena upper pole laceration with peri and paranial

In MFA.No.172/2015 arising out of MVC.No.333/2012, the another minor injured namely, Master Gaurav L., was aged about 11 years at the time of the accident and was a student. He had sustained the injuries namely, cerebral concussion and B/L traumatic 6th nerve palsy and the Tribunal considering the facts of the case has awarded a sum of Rs.2,92,000/- as compensation which is just and proper and does not call for interference. However, the rate of interest is scaled down to 6% p.a. from 8% p.a., from the date of petition till the date of realization.

Coming to MFA.No.173/2015 arising out of MVC.No.334/2015, which pertains to the injured claimant - MG.Girish, had sustained the injuries namely, abrasion over nose and contusion over left hemithorax, sutured wound dorsum of both feet, sub- conjunctival of both eyes, fracture