G.P. Mittal, J. - (1.) THE Appeal is for enhancement of compensation of Rs. 19,62,200/ - for the death of Sachin who was aged about 27 years at the time of the accident which took place on 10.03.2008. The sole ground of challenge is that the deceased was carrying on business of sale of mobile phones in the name and style of 'Shiv Mobile Point'. The deceased's income was gradually increasing on year to year basis, the same is proved on record though Income Tax Return (ITR) filed for the assessment year 2005 -06, 2006 -07 and 2007 -08 as Rs. 78,950/ -, Rs. 1,03,200/ - and Rs. 1,49,000/ - respectively. Although, the Motor Accident Claims Tribunal (the Claims Tribunal) awarded the loss of dependency on the basis of deceased's last year income, but did not take into account the deceased's future prospects.
(2.) THE Appeal must succeed. In Shakti Devi v. New India Assurance Company Limited : 2011 ACJ 15, relying on the judgment of the Sarla Verma & Ors. v. Delhi Transport Corporation & Anr., : (2009) 6 SCC 121, it was held that where the deceased was self -employed the Court shall usually take only the actual income at the time of death; a departure from the said rule shall only be made in rare and exceptional cases involving special circumstances.
(3.) COMING to the present facts of the case, as mentioned earlier, the ITRs filed by the deceased (self -employed) reflects a constant increase in income on year to year and further the deceased was young man when he expired. Therefore, this case is squarely covered under the "special circumstances" as enunciated in Sarla Verma (supra) and Shakti Devi (supra).;