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1,258 orders · Page 26 of 26
The High Court agreed with the Tribunal's decision. It held that the Trust's objects, including breeding cattle, improving cow and oxen quality, producing and selling milk, holding agricultural lands, and establishing allied institutions, were for general public utility and charitable purposes under Section 2(15). Profit-making was neither the aim nor the primary object. The Court reasoned that incidental surpluses generated while pursuing charitable objectives do not render the activity as trade, commerce, or business. The proviso to Section 2(15) is intended to target activities truly in the nature of trade, commerce, or business carried out under the guise of public utility. The Court cited the Delhi High Court's decision in Institute of Chartered Accountants of India & Anr. vs. Director General of Income-Tax [Exemption] & Ors. to emphasize that each case must be examined on its own facts, and activities undertaken with a profit motive or on sound business principles are key indicators of business, which were not evident here. The appeal was dismissed.
The High Court held that the deceased died due to the rash and negligent driving of the truck driver, agreeing with the Tribunal's finding on negligence. Regarding the quantum of compensation, the Court found that the Tribunal had materially erred in calculating the average income and applying deductions and the multiplier. The Court recalculated the compensation based on the average income of Rs. 2,40,500/- per annum (derived from IT returns for FY 1994-95 to 1997-98), adding 50% for future prospects, deducting 1/4th for personal expenses (as per Sarla Verma), and applying a multiplier of 17 (given the deceased's age of 29). This resulted in a total compensation of Rs. 46,25,200/-. The Court modified the Tribunal's award to this extent, allowing the cross-objections partly. The First Appeal by the Insurance Company was dismissed.
The High Court held that the deceased died due to the rash and negligent driving of the truck driver, agreeing with the Tribunal's finding on negligence. The Court found no reason to interfere with this finding. Regarding the quantum of compensation, the Court found that the Tribunal had materially erred in calculating the average income of the deceased. The Tribunal's deduction of 1/4th of the average income (Rs. 60,126/-) was not appreciated. The Court recalculated the average income to be Rs. 2,40,500/- per annum. Considering the deceased's age (29 years) and future prospects, 50% was added. For dependency, only 1/4th was deducted towards personal expenses, as per Sarla Verma (Smt) and others (supra), instead of 1/3rd. A multiplier of 17 was applied instead of 15. Consequently, the compensation for future loss of income was revised to Rs. 46,00,200/-. Additional amounts for loss of consortium (Rs. 10,000/-), loss to the estate (Rs. 10,000/-), and funeral expenses (Rs. 5,000/-) were awarded, totaling Rs. 46,25,200/-. The impugned award was modified to this extent.
The High Court held that the Joint Director of the DRI had the jurisdiction to issue the show-cause notice. This was based on Notification dated 06.07.2011, which assigned the functions of a proper officer under Sections 17 and 28 of the Customs Act, 1962, to officers of the DRI, including the Joint Director, for the purposes of Section 2(34) of the Act. The Court found that this notification was specific and assigned these functions, making the issuance of the show-cause notice lawful. The subsequent notification dated 02.05.2012 did not supersede the earlier one and both co-existed. The Court noted that the DRI officers would continue the practice of not adjudicating show-cause notices themselves, but this did not negate their power to issue them. Regarding the conditions for provisional release, the Court held that it would not alter them at this stage, as the goods were released in February 2012. The Court directed the department to proceed with the adjudication proceedings expeditiously and stated that the deposit, security, and bank guarantee would be governed by the outcome of these proceedings. The petitioners were granted time to file their reply to the show-cause notice.
The High Court dismissed the appeals. Regarding the driver's license, the Court found that the Insurance Company failed to prove the driver lacked a valid license. A simple copy of an RTO certificate was insufficient; no RTO official was examined, nor was a genuine document produced. The investigator's testimony did not establish the invalidity of the license. The Court noted the significant delay in filing the written statement by the Insurance Company and the lack of a satisfactory explanation for not producing certified RTO records. Therefore, the Tribunal's finding that the Insurance Company did not prove the driver held a fake license was upheld. The Court also found the Tribunal's determination of the offending vehicle's negligence to be legal and proper, based on detailed evidence including the FIR. Concerning quantum, for MACP No. 101 of 2007, the deceased's income of approximately Rs. 1,10,000 per year was accepted, and a multiplier of 15 was deemed appropriate after deducting personal expenses. The compensation awarded for funeral expenses and other heads was also considered just and adequate. Similar findings were made for other claim petitions, with compensation deemed just and adequate based on evidence.
The High Court dismissed the appeals. Regarding the driver's license, the Court found that the Insurance Company failed to prove the driver lacked a valid license. A simple copy of an RTO certificate was insufficient; no RTO official was examined, nor was a genuine document produced. The investigator's testimony did not establish the invalidity of the license. The Court noted the significant delay in filing the written statement by the Insurance Company and the lack of a satisfactory explanation for not producing certified RTO records. Therefore, the Tribunal's finding that the Insurance Company did not prove the driver held a fake license was upheld. The Court also found the Tribunal's determination of the offending vehicle's negligence to be legal and proper, based on detailed evidence including the FIR. Concerning quantum, for MACP No. 101 of 2007, the deceased's income of approximately Rs. 1,10,000 per year was accepted, and a multiplier of 15 was deemed appropriate after deducting personal expenses. The compensation awarded for funeral expenses and other heads was also considered just and adequate. Similar findings were made for other claim petitions, with compensation deemed just and adequate based on evidence.
The High Court dismissed the appeals. Regarding the driver's license, the Court found that the Insurance Company failed to prove the driver lacked a valid license. A simple copy of an RTO certificate was insufficient; no RTO official was examined, nor was a genuine document produced. The investigator's testimony did not establish the invalidity of the license. The Court noted the significant delay in filing the written statement by the Insurance Company and the lack of a satisfactory explanation for not producing certified RTO records. Therefore, the Tribunal's finding that the Insurance Company did not prove the driver held a fake license was upheld. The Court also found the Tribunal's determination of the offending vehicle's negligence to be legal and proper, based on detailed evidence including the FIR. Concerning quantum, for MACP No. 101 of 2007, the deceased's income of approximately Rs. 1,10,000 per year was accepted, and a multiplier of 15 was deemed appropriate after deducting personal expenses. The compensation awarded for funeral expenses and other heads was also considered just and adequate. Similar findings were made for other claim petitions, with compensation deemed just and adequate based on evidence.
The High Court dismissed the appeals. Regarding the driver's license, the Court found that the Insurance Company failed to prove the driver lacked a valid license. A simple copy of an RTO certificate was insufficient; no RTO official was examined, nor was a genuine document produced. The investigator's testimony did not establish the invalidity of the license. The Court noted the significant delay in filing the written statement by the Insurance Company and the lack of a satisfactory explanation for not producing certified RTO records. Therefore, the Tribunal's finding that the Insurance Company did not prove the driver held a fake license was upheld. The Court also found the Tribunal's determination of the offending vehicle's negligence to be legal and proper, based on detailed evidence including the FIR. Concerning quantum, for MACP No. 101 of 2007, the deceased's income of approximately Rs. 1,10,000 per year was accepted, and a multiplier of 15 was deemed appropriate after deducting personal expenses. The compensation awarded for funeral expenses and other heads was also considered just and adequate. Similar findings were made for other claim petitions, with compensation deemed just and adequate based on evidence.