Commissioner of Income Tax, vs. M/s. Ch.Kondal Rao AND others,

Court No. - 26 Case :- FIRST APPEAL FROM ORDER No. - 183 of 2003 Appellant :- Smt. Jayanti @ Jayanti Rani And Others Respondent :- Dinesh Kumar And Others Counsel for Appellant :- Madhav Jain Counsel for Respondent :- Rajeev Chaddha Hon'ble Dr. Kaushal Jayendra Thaker,J. 1. Heard Sri Madhav Jain, learned counsel for the appellants, Sri Rajeev Chaddha, learned counsel for the respondents and perused the record. 2. This petition has been preferred against judgment and award dated 24.09.2002 passed by Motor Accident Claims Tribunal/ IVth, Additional District Judge, Agra (hereinafter referred to as 'Tribunal') in M.A.C. Case No. 313 of 1999 ( Smt. Jayanti and others v. Sri Dinesh Kumar and others) awarding a sum of Rs. 64,750/- with interest at the rate of 9% as compensation to the claimant. 3. The ground of the present case is that accident in question was caused due to rash and negligent driving of Truck No. U.P. 80G- 9524. The Claims Tribunal acted illegally while deducting the half of the compensation for want of non impleadment of Insurance Company of the Scooter and the Claims Tribunal has failed to consider that the deceased was holder of P.A.N. No. from the Department of Income Tax. In the circumstances, the income of the deceased and loss of dependency assumed by the Claims Tribunal is grossly low and same deserves enhancement. 4. The income taken by the Tribunal will have to be now calculated as per the judgment of Apex Court in National Insurance Co. Ltd. v. Pranay Setthi and others, S.L.P. (Civil) No. 25590 of 2014, decided on 31.10.2017 and Smt. Sarla Verma and others vs. Delhi Transport Corporation ad another, reported in 2009 ACJ 1298, the notional income per month is Rs. 3,000/- x 12 which comes to Rs.36,000/- personal expenditure is Rs.12,000/- and annual dependency is Rs.24,000/-. The multiplier applied would be 13 that comes to Rs. 3,12,000/- and future prospect is 30%, which comes to Rs.93,600/- and the final amount with interest is Rs.4,05,600/-. 5. The appeal is listed for final disposal. However, the deceased was 48 years of age. It is an admitted position of fact. The following figure was given by this Court to learned Advocates.