RANCHI, India, Dec. 11 -- Jharkhand High Court issued the following order on Nov. 11:

Heard, learned counsel for the parties.

1. The appellant- Insurance Company is in appeal against the judgment and Award of compensation of Rs.76,05,576/- along with interest @9% per annum from the month of claim case filed vide Award/ judgment dated 9th April, 2019 passed by learned District Judge- cum- Motor Accident Claims Tribunal, Court No.1, Giridih, in Title (M.V.) Suit No.19/2015. Apart from the said amount, the claimants have also been awarded Rs.15,000/- as funeral expense, Rs.15,000/- as loss of Estate, Rs.40,000/- as loss of consortium and Rs.1 Lakh as loss of love and affection.

2. The finding with regard to liability having been fixed upon the appellant- Insurance Company and the factum of accident is not under-challenge.

3. The quantum of compensation is assailed on the ground that the Tax component on the income of the deceased has not been deducted while calculating the Award of compensation. Further Rs.1 Lakh has been awarded under the head of love and affection which is not permissible as once a multiplier is applied for computing the compensation and lastly the interest @9% per annum has been awarded which is not in consonance with the ratio laid down by the Apex Court in the case of Dharampal & Sons vs. U.P. State Road Transport Corporation, (2008) 12 SCC 208.

4. It is also argued that contributory negligence had been specifically pleaded in the written statement filed by the appellant- insurance company, but neither any issue has been framed nor any finding has been returned in this regard. The evidence on record do suggest that it was a head-on collision between the two vehicles, therefore, prima-facie, it was a case of contributory negligence.

5. Learned counsel for the claimants/ respondents has defended the impugned order/ judgment.

6. On perusal of the impugned judgment/ order, it is apparent that the deceased [Shiv Narayan Das] was an employee of AMLO PROJECT CAT-1 as a worker and in the proof of income, the salary slip was adduced into evidence and the same is marked as Ext.2. On perusal of Ext. 2, it is evident that the monthly income of the deceased was a sum of Rs.35,211.11/- and the same does not reflect any tax deduction. The annual income of the deceased will work out to be Rs.4,22,533.32/-. The accident took place in the year 2014 and the income slab at the relevant time was that no tax up to Income Rs.2,50,000/- and further income from Rs.2,50,000/- to Rs.5,00,000/- it was 10%. Taking 10% on the taxable income of Rs.1,72,532/-, as such, the per annum income tax will work out as Rs.17,253/-. In this way, the annual income will come to Rs.4,05,280.32/- after deducting the income tax liability.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=%2FE3WiyNUWFIaR1oBGE62WluR9z3DhTpy2o8JA9jEAOc4IrFR%2BMZYPPynHT%2FosCqY&caseno=MA/337/2019&cCode=1&cino=JHHC010222542019&state_code=7&appFlag=)

Disclaimer: Curated by HT Syndication.