K. Kannan, J. - (1.) THE appeal is for enhancement of compensation for the death of a male aged 27 years in a motor accident that took place on 24.4.2010. He was said to be a proprietor of M/s. Rahul Traders dealing in scrap of metals. He had been assessed to income tax and had been assigned a Permanent Account Number (PAN). The income returns submitted to the authority three years before the accident showed that his income had periodically increased from Rs. 1.06 lakhs to Rs. 1.30 lakhs and Rs. 1.56 over the period of time upto his death. The last of such return filed on 19.1.2010 i.e. immediately prior to his death showed the total income less standard deduction was Rs. 1.47,050/ -. Since the amount was less than Rs. 1.5 lakhs, no income tax was paid and the return had been accepted. The Tribunal did not give exhibit number for them since an authority from the Income Tax Department has not been examined to vouch for the authenticity of the documents. It must be remembered that Section 169 of the Motor Vehicle Act sets out a summary procedure and provisions of the Evidence Act are not necessary to be applied. Unless there is a gross doubt about the economic status of the persons and there is also doubt expressed about the nature of business which the deceased was carrying on, the production of an acknowledgment of filing of income returns from the Income Tax Department with the seals of the Income Tax Officer, they shall be taken as appropriate evidence for assessment of income status of the deceased. In this case, the acknowledgment with the seals of the Income Tax Officer had been produced along with balance sheet for the relevant years duly certified as true copy filed along with the return. The Tribunal took the income at Rs. 10,000/ - and determined compensation at Rs. 15,40,000/ -.
(2.) THE insurance company has been served but there is no appearance on behalf of the insurance company. Notice of motion itself was issued to the insurance company only, dispensing with notice to respondents No. 1 and 2. I take the gross income as income of the deceased and considering the fact of definite material brought before this court that irrespective of gradual increase of income for the last three years, I make the increase as a sure prospect and re -assess the compensation prescribing 50% increase. I also assess higher sum towards loss of consortium and love and affection. Various heads of claims are tabulated as under: There shall be an award of Rs. 30,92,331.25. The additional amount of compensation brought this award shall also attract interest @7.5% from the date of the petition till the date of payment. The amount of compensation shall be distributed amongst the wife and the children and the mother and the wife and children shall take twice as much as the mother of the deceased.
(3.) AS regards the share of the mother of the deceased, the same shall be released immediately without getting it deposited in any bank. As regards the share of the wife, considering the fact that the death had taken place in 2010, 40% of the amount shall be permitted to be withdrawn and the remaining 60% shall be split in 10 equal portions and deposited in a national bank, the 1st portion shall be for a period of one year, the 2nd portion shall be for a period of two years and so on upto 10 years.;