[2025:RJ-JP:51952] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Miscellaneous Appeal No. 227/2023 1. Smt. Manju Devi Wife of Late Shri Babulal, Aged About 40 Years, 2. Raju Ram Son of Late Shri Babulal, Aged About 24 Years, 3. Birda Ram Son of Late Shri Babulal, Aged About 21 Years, 4. Pukhraj Son of Late Shri Babulal, Aged About 19 Years, 5. Chhotu Ram Son of Late Shri Babulal, Aged About 18 Years, 6. Smt. Bhanwari Wife of Shri Pemaram, Aged About 64 Years, 7. Pema Ram Son of Late Shri Heeraram, Aged About 64 Years, All Appellants Residents of Bhagton Ki Dhani, Village Chandpura, Post Jiliya, Tehsil Kuchaman City, District Nagaur, Rajasthan-341508. ----Appellants/Claimants Versus 1. Puran Ram Ranwa Alias Pooranmal Son of Shri Ramu Ram, Resident of Village Badh Ki Dhani (Badhpura), Post Jiliya Tehsil Kuchaman City District Nagaur (Rajasthan) (Driver of Offending Vehicle Tractor No. RJ-37-RA-5831) 2. Madan Lal Son of Shri Hema Ram, Resident of Bugaliya Bas Kuchaman City, Tehsil Kuchaman City District Nagaur (Rajasthan) (Owner of Offending Vehicle Tractor No. RJ- 37-RA-5831) 3. Cholamandalam MS General Insurance Company Limited, Through Manager, Regional Office At Unit No. 704-707, 7th Floor, Signature Tower, DSC-2, District Shopping Centre Lalkothi, Tonk Road, Jaipur (Raj.)] 302015, Having Its Earlier Office At E-54], Chitranjan Marg], C-Scheme Jaipur. (Insurer of Offending Vehicle Tractor No. RJ-37- RA-5831) ----Respondents/Non-Claimants For Appellant(s) : Mr. Bhanu Prakash Verma, Adv. For Respondent(s) : Mr. Chanderdeep Singh Jodha, Adv. [2025:RJ-JP:51952] (2 of 8) [CMA-227/2023] HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order DATE OF CONCLUSION OF ARGUMENTS :: 05/12/2025 DATE OF RESERVED :: 05/12/2025 FULL/OPERATIVE PART PRONOUNCED :: FULL DATE OF PRONOUNCEMENT :: 06/01/2026 1- vihykFkhZx.k dh vksj ls izLrqr vihy /kkjk&173 eksVj okgu vf/kfu;e&1988 ds rgr U;k;ky; eksVj nq?kZVuk nkok vf/kdj.k ¼fof'k"B U;k;ky;] lkEiznkf;d naxs izdj.k½ t;iqj egkuxj] t;iqj ¼ftls vkxs ^fo}ku vf/kdj.k* ds uke ls lacksf/kr fd;k tk,xk½ }kjk Dyse ;kfpdk la[;k&632@2018] Jherh eatw nsoh o vU; cuke iwj.k jke j.koka mQZ iwj.key o vU; esa ikfjr fu.kZ; fnukad 01-09-2022 ¼ftls vkxs *vk{ksfir fu.kZ;* ds uke ls lacksf/kr fd;k tk,xk½ ds fo#) izLrqr dh xbZ gSA 2- vihykFkhZx.k }kjk fo}ku vf/kdj.k ds le{k] eksVj okgu nq?kZVuk esa ckcwyky dh e`R;q gks tkus ds QyLo:i dqy 79]15]000@& #i;s Dyse izkIr djus gsrq Dyse ;kfpdk izLrqr dh x;hA fo}ku vf/kdj.k }kjk mDr Dyse ;kfpdk dk fuLrkj.k djrs gq, ;kphx.k dks dqy 15]16]285@& #i;s dh {kfriwfrZ jkf’k e; C;kt 06 izfr’kr lkykuk dh nj ls fnyokbZ x;h gSA fo}ku vf/kdj.k ds mDr vk{ksfir fu.kZ; ls O;fFkr gksdj gLrxr vihy] vihykFkhZx.k }kjk {kfriwfrZ jkf’k esa c<+ksrjh fd;s tkus gsrq izLrqr dh x;h gSA 3- nkSjkus cgl fo}ku vf/koDrk vihykFkhZx.k dk rdZ jgk gS fd fo}ku vf/kdj.k }kjk e`rd dh vk; 6]058@& :i;s izfrekg fu/kkZfjr dh tkdj =qfV dkfjr dh xbZ gS] tcfd oDr ?kVuk e`rd dkjhxjh ¼feL=h½ dk dk;Z dj izfrekg 25]000@& #i;s dh vk; vftZr djrk Fkk] ftlds laca/k esa vihykFkhZx.k }kjk e`rd dh foŸkh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 dh vk;dj foojf.kdk i=koyh ij is'k dh x;h Fkh] fdUrq fo}ku vf/kdj.k }kjk mDr vk;dj foojf.kdk ij fo'okl ugha fd;k tkdj =qfV dkfjr dh x;h gSA fo}ku vf/koDrk vihykFkhZx.k dk ;g Hkh rdZ jgk [2025:RJ-JP:51952] (3 of 8) [CMA-227/2023] gS fd fo}ku vf/kdj.k }kjk dalksfVZ;e dh en esa rFkk vU; enksa esa Hkh vR;f/kd de jkf'k fnyokbZ x;h gS] ftuesa c<+ksrjh dh tkosA vr% vihykFkhZx.k dh vksj ls izLrqr vihy dks Lohdkj fd;k tkdj fo}ku vf/kdj.k }kjk ikfjr vk{ksfir fu.kZ; dks la'kksf/kr dj {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus dh izkFkZuk dh x;hA vius rdksZa ds leFkZu esa fo}ku vf/koDrk vihykFkhZx.k }kjk fuEu U;kf;d n`"Vkar is'k fd;k x;k %& ● Smt. Anjali & Ors. Vs. Lokendra Rathod & Ors. reported in 2022 LiveLaw (SC) 1012. 4- blds foijhr fo}ku vf/koDrk izR;FkhZ chek dEiuh dh vksj ls vihykFkhZx.k ds mijksDr rdksZa dk fojks/k djrs gq, rdZ izLrqr fd;k x;k fd vihykFkhZx.k }kjk Dyse ;kfpdk esa oDr ?kVuk e`rd dks dkjhxj gksuk crk;k gS rFkk vk;dj foojf.kdk esa dk;Z dh izÑfr tkWc odZ gksuk crk;k x;k gS] ftlds laca/k esa dksbZ nLrkost vkfn is'k ugha fd;k x;k gSA vr% mijksDr vk/kkjksa ij vk;dj foojf.kdk ij fo'okl ugha fd;k tkuk pkfg,A vr% fo}ku vf/kdj.k }kjk ikfjr fd;s x;s fu.kZ; dh iqf"V fd;s tkus rFkk vihykFkhZx.k dh vksj ls lafLFkr dh x;h vihy dks fujLr fd;s tkus dk fuosnu fd;k x;kA 5- nksuksa i{kksa dks lquk x;kA i=koyh o fo}ku vf/kdj.k ds vfHkys[k dk voyksdu fd;k x;kA 6- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 24-01-2018 dh crkbZ x;h gS rFkk oDr ?kVuk e`rd dks dkjhxjh ¼feL=h½ dk dk;Z dj izfrekg 25]000@& #i;s dh vk; vftZr djuk crk;k x;k gSA e`rd dh vk; ds laca/k esa vihykFkhZx.k }kjk e`rd dh foRrh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 dh vk;dj foojf.kdk izn'kZ&6 rFkk foRrh; o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&17] fo}ku vf/kdj.k ds le{k izLrqr dh xbZ FkhA e`rd dh mDr vk;dj foojf.kdk izn'kZ&17 esa e`rd dh okf"kZd vk; 2]68]560@& #i;s n'kkZ;h x;h gSA fdUrq fo}ku vf/kdj.k }kjk e`rd dh mDr vk;dj foojf.kdk izn'kZ&17 ij bu vk/kkjksa ij fo'okl ugha fd;k x;k fd vihykFkhZx.k }kjk e`rd ds [2025:RJ-JP:51952] (4 of 8) [CMA-227/2023] dk;Z ds laca/k esa dksbZ okmpj] fy[kki<+h] Hkqxrku jlhn] vk;&O;; dk fooj.k] cSad ikl&cqd] ,xzhesaV vkfn i=koyh ij is'k ugha fd;k x;k gSA bu ifjfLFkfr;ksa esa fo}ku vf/kdj.k }kjk oDr ?kVuk e`rd ds dk;Z dh izÑfr dks n`f"Vxr j[krs gq, rRle; izpfyr U;wure etnwjh ds vk/kkj ij e`rd dh vk; 6]058@& #i;s izfrekg vFkkZr~ 72]696@& #i;s okf"kZd fu/kkZfjr dh x;h gSA tcfd e`rd dh vk;] mldh vk;dj foojf.kdk izn'kZ&17 esa n'kkZ;h x;h vk; ds vk/kkj ij fu/kkZfjr dh tkuh pkfg, FkhA bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Malarvizhi & Ors. Vs. United India Insurance Company Limited & Anr. reported in 2020 (4) SCC 228 esa ;g er O;Dr fd;k gS fd vk;dj foojf.kdk ,d fof/kd nLrkost gS] ftlds vk/kkj ij e`rd dh okf"kZd vk; fu/kkZfjr dh tk ldrh gSA ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Jherh vatfy ¼mijksDr½ ds ekeys esa ;g Hkh er O;Dr fd;k gS fd %& "9. The Tribunal and the High Court both committed grave error while estimating the deceased’s income by disregarding the Income Tax Return of the Deceased. The appellants had filed the Income Tax Return (2009- 2010) of the deceased, which reflects the deceased’s annual income to be Rs.1,18,261/-, approx. Rs.9,855/- per month. This Court in Malarvizhi & Ors. (Supra) has reaffirmed that the Income Tax Return is a statutory document on which reliance be placed, where available, for computation of annual income. In Malarvizhi (Supra), this Court has laid as under: “10. …We are in agreement with the High Court that the determination must proceed on the basis of the income tax return, where available. The income tax return is a statutory document on which reliance may be placed to determine the annual income of the deceased.” Hence, this Court is of the opinion that the deceased’s annual income be fixed at Rs.1,18,261/-, approx. Rs.9,855/- per [2025:RJ-JP:51952] (5 of 8) [CMA-227/2023] month keeping in mind the deceased’s Income Tax Return for the year 2009-2010." 7- bl ekeys esa vihykFkhZx.k }kjk e`rd dh foRrh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 dh vk;dj foojf.kdk izn'kZ&17 i=koyh ij is'k dh x;h gS tks fd e`rd dh e`R;q ls Bhd iwoZ dh vk;dj foojf.kdk gS tks Lo;a e`rd }kjk mldh e`R;q iwoZ nkf[ky dh x;h gS] ftl ij vfo'okl djus dk dksbZ vk/kkj gekjs le{k ugha gSA ?kVuk fnukad 24-01-2018 dh crkbZ x;h gS rFkk e`rd dh foRrh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 dh vk;dj foojf.kdk izn'kZ&17 Lo;a e`rd }kjk fnukad 01-09-2017 dks nkf[ky dh x;h gS] ftl ij e`rd ckcwyky ds gLrk{kj Hkh gSaA 8- bl izdkj mijksDr U;kf;d n`"Vkarksa dh jks'kuh esa ge] e`rd dh foRrh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 dh vk;dj foojf.kdk izn'kZ&17 esa n'kkZ;h x;h lEiw.kZ vk; 2]68]560@& #i;s dks e`rd dh okf"kZd vk; fu/kkZfjr fd;k tkuk mfpr le>rs gSaA Dyse ;kfpdk esa oDr ?kVuk e`rd dks 36 o"kZ vk;q dk gksuk crk;k x;k gS rFkk fo}ku vf/kdj.k }kjk e`rd dh vk;dj foojf.kdk izn'kZ&17 esa vafdr tUefrfFk 18-06-1981 ds vuqlkj oDr ?kVuk e`rd dh vk;q 36 o"kZ 07 ekg fu/kkZfjr dh x;h gSA pwafd oDr ?kVuk e`rd 36 o"kZ 07 ekg vk;q dk Lofu;ksftr O;olk;h FkkA ,slh fLFkfr esa us'kuy ba';ksjsal dEiuh fyfeVsM cuke iz.k; lsBh o vU; fjiksVsZM bu ¼2017½ 16 ,l-lh-lh- 680 ds ekeys esa izfrikfnr fl)kUr ds vuqlkj e`rd dh vk;q dks n`f"Vxr j[krs gq, e`rd dh fu/kkZfjr okf"kZd vk; ij Hkfo"; dh izR;k'kk dh en esa 40 izfr'kr dh Hkfo"; o`f) fd;k tkuk visf{kr gSA rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 2]68]560@& #i;s dk 40 izfr'kr 1]07]424@& #i;s gksrk gSA mDr 40 izfr'kr jkf'k dks e`rd dh fu/kkZfjr okf"kZd vk; esa tksM+s tkus ds mijkar e`rd dh dqy okf"kZd vk; 3]75]984@& #i;s gksrh gS] tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA [2025:RJ-JP:51952] (6 of 8) [CMA-227/2023] 9- oDr ?kVuk e`rd ij dqy 07 vkfJr crk, x, gSaA ,slh fLFkfr esa oDr ?kVuk e`rd ij vkfJrksa dh la[;k dks n`f"Vxr j[krs gq, e`rd ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@5 Hkkx dh dVkSrh fd;k tkuk visf{kr gSA rn~uqlkj 3]75]984@& #i;s dk 1@5 Hkkx 75]197@& #i;s gksrk gS] ftls fu/kkZfjr okf"kZd vk; esa ls ?kVkus ds mijkar vkfJr vk; dh 'ks"k jkf'k 3]00]787@&#i;s gksrh gSA oDr ?kVuk e`rd dh vk;q 36 o"kZ 07 ekg fu/kkZfjr dh xbZ gSA ,slh fLFkfr esa ljyk oekZ o vU; cuke nsgyh VªklaiksVZ dkWiksZjs'ku o vU; fjiksVsZM bu ¼2009½ 6 ,l-lh-lh- 121 rFkk iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vk/kkj ij e`rd dh vk;q dks n`f"Vxr j[krs gq, 15 dk xq.kd yxk;k tkuk visf{kr gSA rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 3]00]787@& #i;s ds vk/kkj ij vihykFkhZx.k dks gksus okyh vkfJr vk; dh dqy {kfr 3]00]787 x 15 = 45]11]805@& #i;s gksrh gS tks vihykFkhZx.k izkIr djus ds vf/kdkjh gSaA 10- fo}ku vf/kdj.k }kjk vihykFkhZ la[;k&1 yxk;r 7 izR;sd dks 40]000@& #i;s] bl izdkj dqy 2]80]000@& #i;s dh jkf'k dalksfVZ;e dh en esa fnyokbZ x;h gSA ekuuh; mPpre U;k;ky; ds U;kf;d n`"Vkar iz.k; lsBh ¼mijksDr½ o ;wukbZVsM bf.M;k ba';ksjsal dEiuh fyfeVsM cuke lfrUnj dkSj mQZ lrfoUnj dkSj o vU; fjiksVsZM bu ¼2021½ 11 ,llhlh 780 o vU; U;kf;d n`"Vkar esxek tujy ba';ksjsal dEiuh fyfeVsM cuke ukuw jke mQZ pqg: jke o vU; fjiksVsZM bu ¼2018½ 18 ,llhlh 130 ds ekeyksa esa izfrikfnr fl)kUr ds vuqlkj izR;sd vkfJr dks 40]000@& #i;s dalksfVZ;e dh en esa fnyok;s tkus dk fl)kUr izfrikfnr fd;k x;k gSA lkFk gh iz.k; lsBh ¼mijksDr½ ds ekeys esa ;g fl)kUr Hkh izfrikfnr fd;k x;k gS fd e`rd ds vkfJrx.k dks dalksfVZ;e dh en esa nh tkus okyh jkf'k esa izR;sd rhu o"kZ esa 10 izfr'kr dh c<+ksrjh dh tkuh visf{kr gSA ,slh fLFkfr esa ge] iz.k; lsBh ¼mijksDr½] lfrUnj dkSj mQZ lrfoUnj dkSj ¼mijksDr½ o ukuw jke mQZ pqg: jke ¼mijksDr½ ds ekeyksa esa izfrikfnr fl)kUr ds vuqlkj e`rd dh iRuh vihykFkhZ la[;k&1 dks ^^Likml [2025:RJ-JP:51952] (7 of 8) [CMA-227/2023] dalksfVZ;e** dh en esa 48]000@& #i;s] e`rd ds iq=ksa vihykFkhZ la[;k&2 yxk;r 5 dks ^^iSjs.Vy dalksfVZ;e** dh en esa izR;sd dks 48]000@& #i;s rFkk e`rd ds ekrk&firk vihykFkhZ la[;k&6 o 7 dks ^^fQfy;y dalksfVZ;e** dh en esa izR;sd dks 48]000@& #i;s ¼dqy 3]36]000@& #i;s½ dh jkf'k fnyok;k tkuk mfpr le>rs gSaA 11- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks vafre laLdkj dh en esa 15]000@& #i;s dh jkf'k fnyokbZ x;h gSA vr% mDr en esa ge iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj fu/kkZfjr ns; jkf'k ij izR;sd rhu o"kZ esa 10 izfr'kr dh c<ksrjh djrs gq, 18]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA 12- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks lEink dh gkfu ds en esa i`Fkd ls dksbZ jkf'k ugha fnyokbZ x;h gSA vr% lEink dh gkfu ds en esa ge iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj fu/kkZfjr ns; jkf'k ij izR;sd rhu o"kZ esa 10 izfr'kr dh c<ksrjh djrs gq, 18]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA 13- mDrkuqlkj vihykFkhZx.k@DysesaV~l fuEu izdkj ls {kfriwfrZ jkf'k izkIr djus ds vf/kdkjh gSa %& Øe la- 'kh"kZ@en bl fu.kZ; ds rgr fu/kkZfjr dh x;h jkf’k ¼jkf'k :i;s esa½ 1- vkfJr vk; dh {kfr ds en esa 45]11]805@& 2- dalksfVZ;e ds en esa ¼izR;sd vihykFkhZ dks 48]000@& :i;s½ dqy 3]36]000@& 3- vafre laLdkj ds en esa 18]000@& 4- lEink dh gkfu ds en esa 18]000@& bl U;k;ky; }kjk fu/kkZfjr dh xbZ dqy {kfriwfrZ jkf'k 48]83]805@& fo}ku vf/kdj.k }kjk fnyokbZ xbZ {kfriwfrZ jkf'k ¼&½ 15]16]285@& c<+ksrjh i'pkr {kfriwfrZ jkf'k esa varj 33]67]520@& 14- rnuqlkj vihykFkhZx.k }kjk izLrqr ;g vihy vkaf’kd :i ls Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV] ftlds }kjk vihykFkhZx.k@DysesaV~l dks 15]16]285@& :i;s fnyok;s tkus dk vkns'k [2025:RJ-JP:51952] (8 of 8) [CMA-227/2023] ikfjr fd;k x;k gS] ds LFkku ij 48]83]805@& :i;s dk iapkV ikfjr fd;k tkrk gSA mDr jkf'k ij fu;ekuqlkj vk;dj dVkSrh dh tk,xhA vihykFkhZx.k }kjk iwoZ esa izkIr dh x;h jkf’k dks iapkV jkf’k esa ls lek;ksftr fd;k tkdj 'ks"k jkf’k vihykFkhZx.k izkIr djus ds vf/kdkjh ik;s tkrs gSaA 15- bl vkns'k }kjk c<+kbZ xbZ {kfriwfrZ jkf'k ij ;kfpdk nk;j djus dh frfFk ls vihykFkhZx.k] 08 izfr'kr okf"kZd C;kt izkIr djus ds vf/kdkjh gSaA 16- vkns'k dh izfr ds lkFk izdj.k dk vfHkys[k lacaf/kr fo}ku vf/kdj.k dks ykSVk;k tkosA 17- rnuqlkj ;g vihy fuLrkfjr dh tkrh gSA 18- lHkh yfEcr izkFkZuk&i=ksa dks Hkh mijksDrkuqlkj fuLrkfjr fd;k tkrk gSA (ASHUTOSH KUMAR),J LOKESH RAJ /--