The Calcutta High Court Bench of Justice Bibhas Ranjan De has recently held that, Income Tax Returns are admissible for determination of income of Motor Accident Claim cases.
Claimant disclosed his age as 27 years and income of Rs. 5,000/- per month from his business under the name and style of M/s Ritwik Enterprise. The claimant had filed a claim petition with a prayer for compensation to the tune of Rs. 4.65 Lakhs.
After appreciation of evidence on record the Motor Accidents Claims Tribunal (MACT) assessed the income of the claimant as Rs. 4,000/- per month i.e. Rs. 48,000/- per annum and after applying multiplier 18 and percentage of disability, assessed award as Rs. 5.85 Lakhs.
Being aggrieved by he said award Insurance Company preferred an appeal on the ground that the Tribunal should not have considered the disability certificate which was not proved by any member of the Medical Board and also on the ground that Tribunal ignored the principle of proving loss of earning capacity after the accident.
In opposition to that, claimant filed cross objection being no. Cot 8 of 2015 on the ground that the Tribunal failed to consider the sanctity of the Income Tax Return and came to an erroneous finding by assessing monthly income of the claimant as Rs. 4,000/-.
Gopa Das Mukherjee appearing on behalf of the Insurance Company submitted various judicial decisions and contended that no evidence has been adduced on behalf of the claimant with regard to loss of future income and therefore the award is not sustainable in law.
Ashique Mondal, appearing on behalf of the respondent/claimant has contended the disability certificate was admitted in evidence without any objection and that was proved by an employee of the hospital and subjected to cross-examination. It was further argued that the income should be calculated according to the Income Tax Return of the claimant and submitted a bunch of rulings in his favour.
The Single Bench of Calcutta High Court, pursuant to the observation of the Hon’ble Apex Court in several cases, did not find any hurdle to accept the gross income of Rs. 55,958/- mentioned in the income tax return which has been admitted in evidence in this case.
The Appellant/Insurance Company was directed to pay the balance amount along with interest @ 6% per annum from the date of filing of the claim petition.
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