IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.03.2017 CORAM:
THE HONOURABLE MR.JUSTICE S.MANIKUMAR and THE HONOURABLE MR.JUSTICE M.GOVINDARAJ C.M.A.No.1027 of 2017 and C.M.P.No.5072 of 2017 The Managing Director, Metropolitan Transport Corporation Ltd., Pallavan Illam, Chennai - 600 002. ... Appellant vs.
1. E.Mahendra Selvi
2. E.Thenkavi
3. Sagunthala
4. Chellavelu ... Respondents Civil Miscellaneous Appeal filed under Section 173 of Motor Vehicles Act, 1988, against the Judgement and Decree in MCOP No.2159 of 2011 dated 08.02.2016 on the file of Motor Accident Claims Tribunal, [Chief Judge, Small Causes Court], Chennai.
For Appellant : Mr.S.S.Swaminathan For Respondents : Mr.K.Varadha Kamaraj (for R1 & R2) J U D G M E N T
[Order of the Court was made by S.MANIKUMAR, J.]
In the accident which occurred on 13.03.2010, one C.Ezhumalai, aged about 40 years, Professor in Sir Theagaraya College, Chennai, died. A case in Crime No.331 of 2010, was registered on the file of the Inspector of Police, Traffic Investigation, Pallavaram. Wife and minor daughter, aged 17 years filed MCOP No.2159 of 2011, on the file of the Motor Accident Claims Tribunal, [Chief Judge, Small Causes Court], Chennai, claiming compensation of Rs.3,15,00,000/-, under various heads. Parents of the deceased were arrayed as respondents.
2. Metropolitan Transport Corporation Limited, opposed the claim contending inter alia that the deceased was negligent in causing the accident. They denied negligence attributed against the driver of Metropolitan Transport Corporation Bus bearing Regn.No.TN 01 N 4999.
3. On evaluation of pleadings and evidence, the claims Tribunal held that the driver of the Metropolitan Transport Corporation bus was negligent in causing the accident.
4. Supporting the claim that the deceased was a Professor in Sir Theagaraya College, Chennai and a Doctorate, respondents/claimants filed Exs.P14 & P15, Salary Certificate, Ex.P19, M.A.Degree Certificate, Ex.P20, M.Phil. Degree Certificate, Ex.P21, Ph.D. Certificate, Ex.P22, Training Certificate, Ex.P23, NCC Certificate, Ex.P24, PAN Card, Ex.P26, NCC monthly Honorarium Payment Certificate, Ex.P28, NCC Identity Card and Ex.P31, Additional increment sanctioned proceedings dated 19.12.1994.
5. Accepting the contention of the respondents/claimants that the deceased was a Professor with a Ph.D., degree and on the basis of the salary certificates and honorarium paid, the Tribunal found that monthly income of the deceased was Rs.73,508/-. At the time of accident, the deceased was aged 45 years. Following the decision of the Hon'ble Supreme Court in Rajesh and others Vs. Rajbir Singh and others reported in 2013(2) TNMAC 55 (SC), the tribunal added 30% of the monthly income under the head future prospects and computed income as Rs.95,560/- (Rs.73,508/- + Rs.22,052/- = Rs.95,560/-). Thereafter, the Tribunal deducted 20% towards income tax and taken Rs.76,448/- (Rs.95,560/- less Rs.19,112/-) as monthly income of the deceased, for the purpose of computing the loss of contribution to the family. Considering the number of family members, ¼ was deducted. As he was aged 45 years, tribunal applied '14' multiplier and thus, the tribunal quantified the same as Rs.96,32,448/-. The tribunal awarded Rs.50,000/- under the head loss of consortium and Rs.50,000/- each, towards loss of love and affection to the other claimants/parents under the head, loss of love and affection. A sum of Rs.25,000/- for funeral expenses and Rs.5,000/- for transportation, has been awarded by the tribunal. Altogether, the Tribunal awarded Rs.99,12,448/- as compensation, with interest, at the rate of 7.5% per annum, from the date of claim of till realisation and costs, and apportioned the same to the respondents/claimants.
6. Being aggrieved by the quantum of compensation, in particular, not deducting appropriate income tax on the annual income of Rs.95,560/-, Metropolitan Transport Corporation is on appeal.
7. On this day, when the matter came up for hearing, to support the contention that deceased was paid honorarium of Rs.2,250/- for the services rendered in the evening college, certificate dated 30.01.2013, is produced and the same is extracted hereunder.
CERTIFICATE This is to certify that Dr.C.Elumalai, M.A., M.Phil., Ph.D., worked as (Part-Time) Associate Professor and Head of the Department in charge of Tamil in our Evening College (Shift-II), Chennai-21.
He had drawn Rs.2,250/- (Rupees Two Thousand Two Hundred and Fifty only) for the month of February 2010.
He died on 13.03.2010 in Road Accident.
8. Salary earned by the deceased, though disputed, going through the salary certificate and other documents, we are of the view that the tribunal has not committed any illegality. Rs.95,560/-, taken as income is sustained. However, instead of deducting a consolidated amount towards income tax at the rate of 20%, we are of the view that income tax ought to have been deducted as per the standard procedure, wherever the individual has not claimed any deduction under Section 80C of the Income Tax Act. In this regard we have taken the assistance of the Section Officer, High Court, Madras, who has computed the income tax as hereunder.
Therefore, if Income tax of Rs.2,55,456/- is deducted, then the annual income works out to Rs.8,91,264/. By deducting 1/4 towards personal and living expenses and applying '14' multiplier, loss of contribution to the family works out to Rs.93,58,272/-
9. Sum of Rs.5,000/- awarded under the head transportation is less.
Therefore, a further sum of Rs.5,000/- is granted. There is no award under the head conventional damages. Hence, a sum of Rs.2,000/- is awarded. Compensation awarded under the head loss of consortium and love and affection, is less. Hence, a sum of Rs.1,00,000/- is awarded, instead of Rs.50,000/- under the head loss of consortium. A sum of Rs.1,00,000/- is awarded to the minor daughter, for loss of love and affection and Rs.50,000/- each to the parents. In view of the revised calculation, compensation payable to the legal representatives of the deceased works out to Rs.96,95,272/-, with interest, which is apportioned as hereunder.
Loss of contribution to the family : Rs.93,58,272/- Loss of consortium : Rs. 1,00,000/- Loss of love and affection to daughter : Rs. 1,00,000/-
Loss of love and affection to parents (Rs.50,000/- each) : Rs. 1,00,000/-
Funeral expenses : Rs. 25,000/-
Transportation : Rs. 10,000/-
Conventional damages : Rs. 2,000/- Total : Rs.96,95,272/-
Out of the award amount, now estimated, sum of Rs.10,00,000/- each is apportioned to the parents viz., Sagunthala (mother) and Chellavelu (father). The daughter/respondent No.2 has now attained majority. Balance amount with proportionate interest and costs, to be disbursed to the wife and daughter equally.
10. In view of the above discussion and reworking, there will be a reduction of Rs.2,17,176/- in the quantum of compensation awarded by the tribunal. The appellant-Metropolitan Transport Corporation, is directed to deposit the amount now arrived at i.e.96,95,272/- with interest, at the rate of 7.5%, from the date of claim, till the date of realisation and costs, to the credit of MCOP No.2159 of 2011 on the file of Motor Accident Claims Tribunal, [Chief Judge, Small Causes Court], Chennai. within a period of six weeks from the date of receipt of a copy of this order. On such deposit, all the claimants are permitted to seek for disbursement of their share apportioned to them by this Court, by making necessary applications, before the tribunal.
11. The Civil Miscellaneous Appeal is allowed in part, as stated supra.
No costs. Consequently, the connected Miscellaneous Petition is closed.
12. Post on 20.04.2017, for reporting compliance.
Index: Yes/No Internet: Yes/No ars To The Motor Accident Claims Tribunal, [Chief Judge, Small Causes Court], Chennai [S.M.K., J.] [M.G.R.,J.] 07.03.2017 S.MANIKUMAR, J.
AND M.GOVINDARAJ, J.
ars C.M.A.No.1027 of 2017 and C.M.P.No.5072 of 2017 http://www.judis.nic.in
07.03.2017