Summary
The Supreme Court declined to interfere with enhanced motor-accident compensation based on the deceased’s income-tax returns rather than only his employer’s salary certificate. The returned annual income of Rs. 2,42,606 was supported by reliable evidence that had not been discredited. A lower salary did not require rejection of that evidence, since other sources of income were possible. The insurer’s special leave petitions were dismissed.
Issues
- Whether compensation assessment had to be confined to the salary certificate despite reliable evidence of a higher income in the deceased’s tax return.
Held
- No rule required the Tribunal to assess the deceased’s income solely from a salary certificate. Reliable and undiscredited evidence of returned income could be considered in determining just compensation. (¶ 9)
- The claimants did not have to explain the difference between the salary and tax-return figures as a precondition to reliance on the latter; income from other sources was possible. The Court did not find the High Court’s reliance on the tax assessment a ground for interference. (¶¶ 6, 8, 9, 10)
Result
Special leave petitions dismissed; High Court’s compensation of Rs. 44,03,980 with 7.5 percent annual interest from the petition until payment left undisturbed.