[2026:RJ-JP:5806] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) S.B. Civil Miscellaneous Appeal No. 3702/2012 United India Isnurance Company Limited Through Manager, Sahara Chambers, Tonk Road, Jaipur ----Appellant/Non-Claimant Versus 1. Dhramdas Khatri of Shri Shivandas Khatri Aged 41 Years 2. Kumari Komal Khatri Daughter of Shri Dhramdas Khtri Aged About 16 Years 3. Ronak Khatri Son of Shri Dhramdas Khtri Aged About 14 Years 4. Ronak Khatri Son of Shri Dhramdas Khtri Aged About 07 Years (Appellant No. 2 To 4 Are Minor Therefore They Are Represented Through Their Natural Guardian And Their Father Dharmadas Khatri And All Residentd of 32-33 Bhairav Colony Malpura Road Sanganer Jaipur Rajasthan. ----Respondent-Claimants 5. Altaf Multani Son of Shri Peeru Multani Resident of Abdul Mohalla Rajasthan Police Station Kotwali District Banswara (Rajasthan) (Truck Driver Bearing N. R.G.J. 09 Y-9767) 6. Ilias Son of Shri Kasam Bhai Multani Ghambir Singh Resident of Chand Takeri Modasa District Sabanrkhanta Gujrat Through Power of Attorney Holder Shri Kaulu Bhai Multani Police Station MODASA District Sababrjgabta Gujrat (Truck Driver Bearing N. R.G.J. 09 Y-9767) ----Respondent-Non-Claimants Connected With (2) S.B. Cross Objection (Civil) No. 24/2013 In S.B. Civil Miscellaneous Appeal No. 3702/2012 United India Isnurance Company Limited Through Manager, Sahara Chambers, Tonk Road, Jaipur ----Appellant Non Claimant [2026:RJ-JP:5806] (2 of 14) [CMA-3702/2012] Versus 1. Dhramdas Khatri of Shri Shivandas Khatri, Aged 42 Years 2. Kumari Komal Khatri Daughter of Shri Dhramdas Khatri, Aged About 16 Years 3. Ronak Khatri Son of Shri Dhramdas Khatri, Aged About 14 Years 4. Udit Khatri Son of Shri Dhramdas Khatri, Aged About 07 Years Respondent No. 2 To 4 Are Minors Therefore They Are Represented Through Their Natural Guardian And Their Father Dharmadas Khatri And All Residents of 32-33, Bhairav Colony, Malpura Road, Sanganer, Jaipur (Raj.) ----Respondents Claimants 5. Altaf Multani Son of Shri Peeru Multani, Resident of Abdul Mohalla, Rajtalab Police Station Kotwali, District Banswara (Raj.) (Truck Driver Bearning N. R.G.J. 09 Y- 9767) 6. Ilias Son of Shri Kasam Bhai Multani Ghambir Singh, Resident of Chand Takeri Modasa District Sabarkanta (Gujarat) Through Power of Attorney Holder Shri Kalulu Bhai Multani Police Station Modasa District Sabarkanta (Gujarat) (Truck Driver Bearning No. R.G.J. 09 Y (9767) ----Respondents-Non Claimants For Appellant(s) : Mrs. Archana Mantri, Adv. with Ms. Khusboo Sharma, Adv. For Respondent(s) : Mr. Sandeep Mathur, Adv. with Mr. Kapil Sharma, Adv. HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment 19/01/2026 1- vihykaV chek dEiuh }kjk izLrqr dh xbZ vihy esa vihykaV chek dEiuh }kjk ukWu DysesaV@jsLiksaMsaV uEcj&6 dh rkehy can fd;s tkus dk fuosnu fd;k x;kA vr% vihykaV chek dEiuh ds tksf[ke ij ukWu [2026:RJ-JP:5806] (3 of 14) [CMA-3702/2012] DysesaV@jsLiksaMsaV uEcj&6 dh rkehy “Dispense With” dh tkrh gSA mHk;i{kdkjku ds vf/koDrkx.k dh izkFkZuk ij izdj.k dks blh Lrj ij vafre fuLrkj.k gsrq lquk x;kA 2- ukWu DysesaV@vihykaV chek dEiuh ¼ftls vkxs ^vihykaV chek dEiuh* ds uke ls lacksf/kr fd;k tk,xk½ dh vksj ls izLrqr flfoy fofo/k vihy la[;k&3702@2012] /kkjk&173 eksVj okgu vf/kfu;e&1988 ds rgr U;k;ky; U;k;k/kh'k] eksVj nq?kZVuk nkok vf/kdj.k ,oa ¼vko';d oLrq vf/kfu;e½ t;iqj ¼ftls vkxs ^fo}ku vf/kdj.k* ds uke ls lacksf/kr fd;k tk,xk½ }kjk Dyse ;kfpdk la[;k&42@2012 ¼1967@2010½] /keZnkl o vU; cuke vyrkQ eqyrkuh o vU; esa ikfjr fu.kZ; fnukad 13-08-2012 ¼ftls vkxs ^vk{ksfir fu.kZ;* ds uke ls lacksf/kr fd;k tk,xk½ ds fo#) izLrqr dh xbZ gS rFkk nkokdrkZx.k@jsLiksaMsaV~l ¼ftUgsa vkxs ^nkokdrkZx.k@ØkWl vkctsDVlZ* ds uke ls lacksf/kr fd;k tk,xk½ dh vksj ls ØkWl vkWCtsD'ku ¼izR;k{ksi½ la[;k&24@2013] vUrxZr vkns'k 41 fu;e 22 flfoy izfØ;k lafgrk ds rgr vihykaV chek dEiuh dh vksj ls lafLFkr dh x;h flfoy fofo/k vihy la[;k&3702@2012] ds fo#) izLrqr fd;k tkdj fo}ku vf/kdj.k }kjk fnyokbZ x;h {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus gsrq izLrqr fd;k x;k gSA ftudk fuLrkj.k lqfo/kk dh n`f"V ls bl ,d fu.kZ; ds }kjk fd;k tk jgk gSA 3- nkokdrkZx.k@ØkWl vkctsDVlZ }kjk eksVj okgu nq?kZVuk esa Jherh Lokfr [k=h dh e`R;q gks tkus ds QyLo:i dqy 62]30]000@& #i;s Dyse izkIr djus gsrq Dyse ;kfpdk fo}ku vf/kdj.k ds le{k izLrqr dh x;h FkhA fo}ku vf/kdj.k }kjk mDr Dyse ;kfpdk dk fuLrkj.k djrs gq, ;kphx.k dks dqy 15]50]472@& #i;s dh {kfriwfrZ jkf'k e; C;kt 06 izfr'kr lkykuk dh nj ls fnyokbZ x;h gSA mDr vk{ksfir fu.kZ; ls O;fFkr gksdj vihykaV chek dEiuh dh vksj ls izLrqr flfoy fofo/k vihy la[;k&3702@2012] fo}ku vf/kdj.k ds mDr vk{ksfir fu.kZ; dks fujLr djok;s tkus gsrq rFkk nkokdrkZx.k@ØkWl vkctsDVlZ dh vksj ls ØkWl [2026:RJ-JP:5806] (4 of 14) [CMA-3702/2012] vkWCtsD'ku ¼izR;k{ksi½ la[;k&24@2013] vihykaV chek dEiuh dh vksj ls lafLFkr dh x;h vihy ds fo#) lafLFkr djrs gq, fo}ku vf/kdj.k }kjk fnyokbZ x;h {kfriwfrZ jkf’k esa c<+ksrjh fd;s tkus gsrq izLrqr fd;k x;k gSA 4- vihykaV chek dEiuh dh vksj ls izLrqr flfoy fofo/k vihy la[;k&3702@2012 ds laca/k esa nkSjkus cgl fo}ku vf/koDrk vihykaV chek dEiuh dk rdZ jgk gS fd nkokdrkZx.k@ØkWl vkctsDVlZ }kjk e`rdk ds O;olk; rFkk vk; ds laca/k esa dksbZ nLrkost rFkk cSad LVsVesaV vkfn i=koyh ij is'k ugha fd;k x;k o nkokdrkZx.k@ØkWl vkCtsDVlZ }kjk e`rdk dh tks vk;dj foojf.k;ka is'k dh x;h gS] mUgsa Hkh fdlh izdkj ls lkfcr ugha fd;k x;k] fdUrq ckotwn blds fo}ku vf/kdj.k }kjk e`rdk dh vk;dj foojf.kdk ij fo'okl djrs gq, e`rdk dh vk; 1]09]433@& #i;s fu/kkZfjr dh tkdj nkokdrkZx.k@ØkWl vkCtsDVlZ dks vR;f/kd {kfriwfrZ jkf'k fnyokbZ tkdj =qfV dkfjr dh x;h gSA fo}ku vf/koDrk vihykaV chek dEiuh dk ;g Hkh rdZ jgk gS fd nkokdrkZx.k@ØkWl vkCtsDVlZ] e`rdk dh vk; dks lkfcr djus esa vlQy jgs gSaa] ,slh fLFkfr esa e`rdk dh dkYifud vk; 15]000@& #i;s okf"kZd fu/kkZfjr dh tkdj {kfriwfrZ jkf'k dk fu/kkZj.k fd;k tkosA vr% mijksDr vk/kkjksa ij vihykaV chek dEiuh dh vksj ls izLrqr vihy Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr vk{ksfir fu.kZ; dks vikLr fd;s tkus dh izkFkZuk dh x;hA 5- ØkWl vkWCtsD'ku ¼izR;k{ksi½ la[;k&24@2013 ds laca/k esa nkSjkus cgl fo}ku vf/koDrk nkokdrkZx.k@ØkWl vkWCtsDVlZ dk rdZ jgk gS fd fo}ku vf/kdj.k dks nkokdrkZx.k@ØkWl vkWCtsDVlZ }kjk e`rdk dh tks vk;dj foojf.k;ka i=koyh ij is'k dh x;h Fkh] muesa ls lokZf/kd vk; okyh vk;dj foojf.kdk ij fo'okl fd;k tkdj e`rdk dh vk; fu/kkZfjr dh tkuh pkfg, Fkh] ,slk u dj fo}ku vf/kdj.k }kjk =qfV dkfjr dh x;h gSA fo}ku vf/koDrk nkokdrkZx.k@ØkWl vkWCtsDVlZ dk ;g Hkh rdZ jgk gS fd fo}ku vf/kdj.k }kjk e`rdk dh fu/kkZfjr vk; ij 40 izfr'kr ds LFkku ij [2026:RJ-JP:5806] (5 of 14) [CMA-3702/2012] 30 izfr'kr dh Hkfo"; o`f) dh tkdj rFkk e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx ds LFkku ij 1@3 Hkkx dh dVkSrh dh tkdj =qfV dkfjr dh x;h gSA fo}ku vf/koDrk nkokdrkZx.k@ØkWl vkWCtsDVlZ dk ;g Hkh rdZ jgk 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 gS] ftuesa c<+ksrjh dh tkosA vr% mijksDr vk/kkjksa ij nkokdrkZx.k@ØkWl vkWCtsDVlZ dh vksj ls lafLFkr **ØkWl vkWCtsD'ku** ¼izR;k{ksi½ dks Lohdkj fd;k tkdj {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus dh izkFkZuk dh x;hA 6- nksuksa i{kksa dh cgl lquh x;hA i=koyh o vf/kdj.k ds vfHkys[k dk voyksdu fd;k x;kA 7- gLrxr vihy o izR;k{ksi dk fuLrkj.k fuEukuqlkj fd;k tk jgk gS %& flfoy fofo/k vihy la[;k&3702@2012 %& 8- fo}ku vf/koDrk vihykaV chek dEiuh dh vksj ls eq[;r% ;g vkifŸk yh x;h gS fd nkokdrkZx.k@ØkWl vkctsDVlZ }kjk e`rdk ds O;olk; rFkk vk; ds laca/k esa dksbZ nLrkost rFkk cSad LVsVesaV vkfn i=koyh ij is'k ugha fd;k x;k o nkokdrkZx.k@ØkWl vkCtsDVlZ }kjk e`rdk dh tks vk;dj foojf.k;ka is'k dh x;h gS] mUgsa Hkh fdlh izdkj ls lkfcr ugha fd;k x;k] fdUrq ckotwn blds fo}ku vf/kdj.k }kjk e`rdk dh vk;dj foojf.kdk ij fo'okl djrs gq, e`rdk dh vk; 1]09]433@& #i;s fu/kkZfjr dh tkdj nkokdrkZx.k@ØkWl vkCtsDVlZ dks vR;f/kd {kfriwfrZ jkf'k fnyokbZ x;h gS rFkk vU; enksa esa Hkh nkokdrkZx.k@ØkWl vkCtsDVlZ dks vR;f/kd jkf'k fnyokbZ x;h gSA bl laca/k esa i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 09-09-2010 dh crkbZ x;h gS rFkk oDr ?kVuk e`rdk ?kjsyw dk;Z o lkaxkusjh fizaV dk O;olk; dj 1]00]000@& #i;s okf"kZd vk; vftZr djuk crk;k x;k gSA ftlds laca/k esa nkokdrkZx.k@ØkWl vkWCtsDVlZ }kjk e`rdk dh foRrh; o"kZ [2026:RJ-JP:5806] (6 of 14) [CMA-3702/2012] 2006&2007@dj fu/kkZj.k o"kZ 2007&2008 dh vk;dj foojf.kdk izn'kZ&14] foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&15] foRrh; o"kZ 2008&2009@dj fu/kkZj.k o"kZ 2009&2010 dh vk;dj foojf.kdk izn'kZ&16 rFkk foRrh; o"kZ 2009&2010@dj fu/kkZj.k o"kZ 2010&2011 dh vk;dj foojf.kdk izn'kZ&17 fo}ku vf/kdj.k ds le{k izLrqr dh x;hA bl laca/k esa xokg ,u-,-MCY;w&1 fot; dqekj ;kno tks fd dEiuh dk fujh{k.kdrkZ gS us vius c;ku esa ;g dFku fd;k gS fd e`rdk ?kjsyw dkedkth efgyk Fkh rFkk dksbZ O;olk; ugha djrh FkhA fdUrq fo}ku vf/kdj.k ds le{k nkokdrkZx.k@ØkWl vkWCtsDVlZ dh vksj ls e`rdk dh vk;dj foojf.kdk,a izLrqr dh x;h Fkh rFkk fo}ku vf/kdj.k }kjk nkokdrkZx.k@ØkWl vkWCtsDVlZ dh vksj ls izLrqr mDr vk;dj foojf.kdkvksa esa ls e`rdk dh vafre vk;dj foojf.kdk izn'kZ&17 ij fo'okl djrs gq, oDr ?kVuk e`rdk dh vk; 1]09]433@& #i;s okf"kZd fu/kkZfjr dh x;h gSA bl laca/k esa gekjk ekuuk gS fd ;fn e`rdk dh vk; mldh e`R;q iwoZ nkf[ky dh x;h vafre vk;dj foojf.kdk rFkk lokZf/kd vk; okyh vk;dj foojf.kdk ds vk/kkj ij fu/kkZfjr dh tkrh gS rks fuf'pr gh {kfriwfrZ jkf'k esa c<+ksrjh gksxhA lkFk gh fo}ku vf/kdj.k }kjk e`rdk dh fu/kkZfjr ekfld vk; ij 30 izfr'kr dh Hkfo"; o`f) dh x;h gS] tcfd oDr ?kVuk e`rdk 34 o"kZ vk;q dh Lofu;ksftr O;olk;h Fkh] ,slh fLFkfr esa e`rdk dh fu/kkZfjr ekfld vk; ij 40 izfr'kr dh Hkfo"; o`f) fd;k tkuk visf{kr Fkk rFkk fo}ku vf/kdj.k }kjk e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa Hkh 1@3 Hkkx dh dVkSrh dh x;h gS] tcfd oDr ?kVuk e`rdk ij vkfJrksa dh la[;k dks n`f"Vxr j[krs gq, e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh fd;k tkuk visf{kr FkkA fo}ku vf/kdj.k }kjk e`rdk ds vkfJrx.k dks Hkh dsoy ek= 25]000@& #i;s dh jkf'k dalksfVZ;e dh en esa o vafre laLdkj dh en esa 5]000@& #i;s dh jkf'k fnyokbZ x;h gS rFkk lEink dh gkfu ds en esa Hkh i`Fkd ls dksbZ jkf'k nkokdrkZx.k@ØkWl vkWCtsDVlZ dks ugha fnyokbZ x;h gS] ,sls esa ;fn izR;sd nkokdrkZx.k@ØkWl [2026:RJ-JP:5806] (7 of 14) [CMA-3702/2012] vkWCtsDVlZ dks dalksfVZ;e dh en esa o vafre laLdkj o lEink dh gkfu ds en 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 jkf'k fnyokbZ tkrh gS rFkk e`rdk dh fu/kkZfjr vk; ij 40 izfr'kr dh Hkfo"; o`f) dh tkrh gS o e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh dh tkrh gS rks fuf'pr :i ls {kfriwfrZ jkf'k esa c<+ksrjh gksxhA ,slh fLFkfr esa fo}ku vf/koDrk vihykaV chek dEiuh }kjk e`rdk dh vk; ds laca/k esa rFkk vR;f/kd {kfriwfrZ jkf'k ds laca/k esa tks vkifŸk yh x;h gS] og vLohdkj dj [kkfjt fd;s tkus ;ksX; gSA 9- mijksDr leLr foospu vuqlkj vihykaV chek dEiuh }kjk izLrqr flfoy fofo/k vihy la[;k&3702@2012 esa dksbZ lkj ugha gksus ds dkj.k mDr vihy vLohdkj dj [kkfjt dh tkrh gSA izR;k{ksi la[;k&24@2013 %& 10- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 09-09-2010 dh crkbZ x;h gS rFkk oDr ?kVuk e`rdk dks ?kjsyw dk;Z o lkaxkusjh fizaV dk O;olk; dj 1]00]000@& #i;s okf"kZd vk; vftZr djuk crk;k x;k gSA ftlds laca/k esa nkokdrkZx.k@ØkWl vkWCtsDVlZ }kjk e`rdk dh foRrh; o"kZ 2006&2007@dj fu/kkZj.k o"kZ 2007&2008 dh vk;dj foojf.kdk izn'kZ&14] foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&15] foRrh; o"kZ 2008&2009@dj fu/kkZj.k o"kZ 2009&2010 dh vk;dj foojf.kdk izn'kZ&16 rFkk foRrh; o"kZ 2009&2010@dj fu/kkZj.k o"kZ 2010&2011 dh vk;dj foojf.kdk izn'kZ&17 fo}ku vf/kdj.k ds le{k i=koyh ij izLrqr dh x;hA fo}ku vf/kdj.k }kjk nkokdrkZx.k@ØkWl vkWCtsDVlZ dh vksj ls izLrqr mDr vk;dj foojf.kdkvksa esa ls e`rdk dh vafre vk;dj foojf.kdk izn'kZ&17 ij fo'okl djrs gq, oDr ?kVuk e`rdk dh vk; 1]09]433@& #i;s okf"kZd fu/kkZfjr dh x;h gSA e`rdk dh foRrh; o"kZ 2006&2007@dj fu/kkZj.k o"kZ [2026:RJ-JP:5806] (8 of 14) [CMA-3702/2012] 2007&2008 dh vk;dj foojf.kdk izn'kZ&14 esa e`rdk dh O;olk; ls dqy okf"kZd vk; 91]605@& #i;s] foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&15 esa dqy okf"kZd vk; 81]570@& #i;s] foRrh; o"kZ 2008&2009@dj fu/kkZj.k o"kZ 2009&2010 dh vk;dj foojf.kdk izn'kZ&16 esa dqy okf"kZd vk; 1]11]978@& #i;s rFkk foRrh; o"kZ 2009&2010@dj fu/kkZj.k o"kZ 2010&2011 dh vk;dj foojf.kdk izn'kZ&17 esa dqy okf"kZd vk; 1]09]433@& #i;s n'kkZ;h x;h gSA ftuesa e`rdk dh okf"kZd vk; fHkUu&fHkUu foRrh; o"kksZa esa ?kVrh&c<+rh jgh gSA ?kVuk fnukad 09-09-2010 dh crkbZ x;h gS rFkk vk;dj foojf.kdk,a izn'kZ&14 yxk;r 16] Lo;a e`rdk }kjk e`R;q iwoZ nkf[ky dh x;h gSaA tgka rd lokZf/kd vk; okyh vk;dj foojf.kdk ds vk/kkj ij e`rdk dh vk; fu/kkZfjr fd;s tkus dk iz'u gS rks bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Malarvizhi & Ors. Vs. United India Insurance Company Limited & Ors. reported in (2020) 4 SCC 228 ds ekeys ;g er O;Dr fd;k x;k gS fd %& "10. .......The tax return indicates an annual income of Rs 2,11,131 in the relevant assessment year. Mr Jayanth Muth Raj, learned Senior Counsel appearing on behalf of the appellant contended that other documents were marked which reflected the income of the deceased. 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. To the benefit of the appellants, the High Court has proceeded on the basis of the income tax return for the assessment year 1997-1998 and not 1999-2000 and 2000-2001 which reflected a reduction in the annual income of the deceased." 11- bl izdkj ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Malarvizhi (supra) ds ekeys esa ;g er O;Dr fd;k gS fd vk;dj [2026:RJ-JP:5806] (9 of 14) [CMA-3702/2012] foojf.kdk ,d fof/kd nLrkost gS] ftlds vk/kkj ij e`rd@vkgr dh vk; fu/kkZfjr dh tk ldrh gSA ekuuh; mPpre U;k;ky; }kjk vius mijksDr U;kf;d n`"Vkar esa e`rd dh vk;] nkokdrkZx.k }kjk izLrqr e`rd dh vk;dj foojf.kdkvksa esa n'kkZ;h x;h lokZf/kd okf"kZd vk; okyh vk;dj foojf.kdk ij fo'okl djrs gq, {kfriwfrZ jkf'k dk fu/kkZj.k fd;k x;k gSA ,slh fLFkfr esa ;g U;k;ky; U;kf;d n`"Vkar Malarvizhi (supra) ds ekeys esa ikfjr er ls lger gksrs gq,] bl ekeys esa Hkh e`rdk dh izLrqr vk;dj foojf.kdkvksa esa ls lokZf/kd vk; okyh vk;dj foojf.kdk ij fo'okl djrs gq, e`rdk dh vk; fu/kkZfjr fd;k tkuk mfpr le>rh gSA nkokdrkZx.k@ØkWl vkWCtsDVlZ }kjk e`rdk dh tks vk;dj foojf.kdk,a i=koyh ij is'k dh x;h gS] muesa ls foRrh; o"kZ 2008&2009@dj fu/kkZj.k o"kZ 2009&2010 dh vk;dj foojf.kdk izn'kZ&16 esa e`rdk dh dqy okf"kZd vk; 1]11]978@& #i;s n'kkZ;h x;h gS tks fd e`rdk dh lokZf/kd okf"kZd vk; gSA ,slh fLFkfr esa ;g U;k;ky; e`rdk dh foRrh; o"kZ 2008&2009@dj fu/kkZj.k o"kZ 2009&2010 dh vk;dj foojf.kdk izn'kZ&16 ds vk/kkj e`rdk dh okf"kZd vk; 1]11]978@& #i;s fu/kkZfjr fd;k tkuk mfpr le>rh gSA 12- Dyse ;kfpdk esa oDr ?kVuk e`rdk dks 35 o"kZ vk;q dk gksuk crk;k x;k gS rFkk Dyse ;kfpdk esa e`rdk dh tUefrfFk 05-10-1975 vafdr dh x;h gSA ,slh fLFkfr esa fo}ku vf/kdj.k }kjk e`rdk dh tUefrfFk ds vuqlkj oDr ?kVuk e`rdk dh vk;q 34 o"kZ fu/kkZfjr djrs gq, e`rdk dh fu/kkZfjr ekfld vk; ij 30 izfr'kr dh Hkfo"; o`f) dh x;h gSA tcfd oDr ?kVuk e`rdk 34 o"kZ vk;q dh Lofu;ksftr O;olk;h FkhA ,sls esa e`rdk dh fu/kkZfjr vk; ij 40 izfr'kr dh Hkfo"; o`f) fd;k tkuk visf{kr FkkA ,slh fLFkfr eas ;g U;k;ky; e`rdk dh fu/kkZfjr okf"kZd 1]11]978@& #i;s ij iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj 40 izfr'kr dh Hkfo"; o`f) fd;k tkuk mfpr le>rh gSA rn~uqlkj 1]11]978@& #i;s dk 40 izfr'kr 44]791@& #i;s gksrk gSA mDr 40 [2026:RJ-JP:5806] (10 of 14) [CMA-3702/2012] izfr'kr jkf'k dks e`rdk dh fu/kkZfjr okf"kZd vk; esa tksM+s tkus ds mijkar e`rdk dh dqy okf"kZd vk; 1]56]769@& #i;s gksrh gS] tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA 13- oDr ?kVuk e`rdk ij dqy pkj vkfJr crk, x;s gSa] ftuesa nkokdrkZ@jsLiksaMsaV la[;k&1 e`rdk dk ifr rFkk nkokdrkZ@jsLiksaMsaV la[;k&2 yxk;r 4 e`rdk ds cPps gSaA ,slh fLFkfr esa oDr ?kVuk e`rdk ij vkfJrksa dh la[;k dks n`f"Vxr j[krs gq, e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh fd;k tkuk visf{kr FkkA fdUrq fo}ku vf/kdj.k }kjk e`rdk ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@3 Hkkx dh dVkSrh dh tkdj =qfV dkfjr dh x;h gSA rn~uqlkj 1]56]769@& #i;s dk 1@4 Hkkx 39]192@& #i;s gksrk gS] ftls fu/kkZfjr okf"kZd vk; esa ls ?kVkus ds mijkar vkfJr vk; dh 'ks"k jkf'k 1]17]577@& #i;s gksrh gSA oDr ?kVuk e`rdk dh vk;q 34 o"kZ fu/kkZfjr dh x;h 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 ekeyksa esa izfrikfnr fl)kUr ds vk/kkj ij e`rdk dh 34 o"kZ dh vk;q dks n`f"Vxr j[krs gq, 16 dk xq.kd yxk;k tkuk visf{kr gSA rn~uqlkj e`rdk dh fu/kkZfjr okf"kZd vk; 1]17]577@& #i;s ds vk/kkj ij nkokdrkZx.k@ØkWl vkCtsDVlZ dks gksus okyh vkfJr vk; dh dqy {kfr 1]17]577 x 16 = 18]81]232@& #i;s gksrh gS] tks nkokdrkZx.k@ØkWl vkCtsDVlZ izkIr djus ds vf/kdkjh gSaA 14- fo}ku vf/kdj.k }kjk e`rdk ds ifr nkokdrkZ@jsLiksaMsaV la[;k&1 dks 10]000@& #i;s rFkk e`rdk ds cPpksa nkokdrkZ@jsLiksaMsaV la[;k&2 yxk;r 4 izR;sd dks 5]000@& #i;s] bl izdkj dqy 25]000@& #i;s dh jkf'k nkokdrkZx.k@ØkWl vkWctsDVlZ dks 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 [2026:RJ-JP:5806] (11 of 14) [CMA-3702/2012] 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 15- bl laca/k esa fo}ku vf/koDrk nkokdrkZx.k@ØkWl vkCtsDVlZ dh vksj ls O;Dr fd;k x;k gS fd iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl}kUr ds vuqlkj e`rd ds vkfJrx.k dks dalksfVZ;e dh en esa] vafre laLdkj o lEink dh gkfu ds en esa nh tkus okyh fu/kkZfjr jkf'k esa izR;sd 03 o"kZ esa 10 izfr'kr jkf'k dh c<+ksrjh fd;s tkus dk vkns'k fn;k x;k gSA blfy, bl ekeys esa Hkh mDr enksa esa 10 izfr'kr dh o`f) dh tkdj nkokdrkZx.k@ØkWl vkCtsDVlZ dks {kfriwfrZ jkf'k fnyokbZ tkosA 16- tgka rd dalksfVZ;e dh en esa] vafre laLdkj rFkk lEink dh gkfu ds en esa e`rdk ds vkfJrx.k dks fnyokbZ tkus okyh fu/kkZfjr jkf'k esa c<+ksrjh fd;s tkus dk iz'u gS rks bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar glhuk ;kLehu o vU; cuke us'kuy ba';ksjsal dEiuh fyfeVsM o vU; fjiksVsMZ bu 2025 ,l-lh-lh- vkWuykbZu ,l-lh- 2919 esa fuEufyf[kr er O;Dr fd;k x;k gS fd %& "7. According to us, the Constitution Bench decision only provided for an enhancement of 10% in every three-year period with respect to accidents which occurred after 2017, the first enhancement being applied in 2020. Otherwise, as is indicated in the cited decision; which we find, with due respect, difficult to accept, the accident in 2010 is applied with a 10% increase when it is disposed of in 2020 and a further 10% increase if the matter is finally disposed of in 2023. This with due respect is not the purport of the decision in Pranay Sethi1, as we understand it. There cannot be any enhancement made with respect to an accident which occurred in the year 1998, since the compensation for loss of estate and consortium as also expenses incurred for funeral is as on that date, which has been [2026:RJ-JP:5806] (12 of 14) [CMA-3702/2012] standardized by Pranay Sethi at 15,000/-, 40,000/- & 15,000/-, the delay in payment of which is compensated by the interest directed to be paid." 17- gLrxr ekeys dh ?kVuk o"kZ 2010 dh crkbZ x;h gSA ,slh fLFkfr ;g U;k;ky;] ekuuh; mPpre U;k;ky; ds U;kf;d n`"Vkar glhuk ;kLehu ¼mijksDr½] 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 ?kVuk dh frfFk dks n`f"Vxr j[krs gq,] e`rdk ds ifr nkokdrkZ@jsLiksaMsaV la[;k&1 dks ^^Likml dalksfVZ;e** dh en eas 40]000@& #i;s rFkk e`rdk ds cPpksa nkokdrkZ@jsLiksaMsaV la[;k&2 yxk;r 4 dks ^^iSjs.Vy dalksfVZ;e** dh en esa izR;sd dks 40]000@& #i;s ¼dqy 1]60]000@& #i;s½ dh jkf'k nkokdrkZx.k@ØkWl vkCtsDVlZ dks fnyok;k tkuk mfpr le>rs gSaA 18- fo}ku vf/kdj.k }kjk nkokdrkZx.k@ØkWl vkCtsDVlZ dks vafre laLdkj dh en esa 5]000@& #i;s dh jkf'k fnyokbZ x;h gS tks de gSA vr% vafre laLdkj dh en esa ge] iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj 15]000@& #i;s dh jkf'k nkokdrkZx.k@ØkWl vkCtsDVlZ dks fnyok;k tkuk mfpr le>rs gSaA 19- fo}ku vf/kdj.k }kjk nkokdrkZx.k@ØkWl vkCtsDVlZ dks lEink dh gkfu ds en esa 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 15]000@& #i;s dh jkf'k nkokdrkZx.k@ØkWl vkCtsDVlZ dks fnyok;k tkuk mfpr le>rs gSaA 20- fo}ku vf/kdj.k }kjk ifjogu dh en esa 2]000@& #i;s rFkk ;kfpdk [kpZ dh en esa 1]000@& #i;s dh jkf'k i`Fkd ls nkokdrkZx.k@ØkWl vkCtsDVlZ dks fnyokbZ x;h gS tks jkf'k iz.k; lsBh ¼mijksDr½ ds vkyksd esa ns; ugha gSA [2026:RJ-JP:5806] (13 of 14) [CMA-3702/2012] 21- mijksDr leLr foospu vuqlkj nkokdrkZx.k@ØkWl vkWCtsDVlZ dks fuEu izdkj ls {kfriwfrZ jkf'k izkIr djus dk vf/kdkjh ik;k tkrk gS %& Øe la- 'kh"kZ@en bl fu.kZ; ds rgr fu/kkZfjr dh x;h jkf’k ¼#i;s esa½ 1- vkfJr vk; dh {kfr ds en esa 18]81]232@& 2- dalksfVZ;e ds en esa dqy 1]60]000@& 3- vafre laLdkj ds en esa 15]000@& 4- lEink dh gkfu ds en esa 15]000@& bl U;k;ky; }kjk fu/kkZfjr dh xbZ {kfriwfrZ jkf'k 20]71]232@& fo}ku vf/kdj.k }kjk fnyokbZ xbZ {kfriwfrZ jkf'k ¼&½ 15]50]472@& c<+ksrjh i'pkr {kfriwfrZ jkf'k esa varj 5]20]760@& 22- rn~uqlkj vihykaV chek dEiuh dh vksj ls lafLFkr flfoy fofo/k vihy la[;k&3702@2012] lkjghu gksus ds dkj.k vLohdkj dj [kkfjt dh tkrh gS rFkk nkokdrkZx.k@ØkWl vkWCtsDVlZ dh vksj ls izLrqr ØkWl vkWCtsD'ku ¼izR;k{ksi½ la[;k&24@2013 dks vkaf'kd :i ls Lohdkj fd;k tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV] ftlds }kjk nkokdrkZx.k@ØkWl vkWCtsDVlZ dks 15]50]472@& :i;s fnyok;s tkus dk vkns'k ikfjr fd;k x;k gS] ds LFkku ij 20]71]232@& :i;s dk iapkV ikfjr fd;k tkrk gSA nkokdrkZx.k@ØkWl vkWCtsDVlZ }kjk iwoZ esa izkIr dh x;h jkf’k dks iapkV jkf’k esa ls lek;ksftr fd;k tkdj 'ks"k jkf’k nkokdrkZx.k@ØkWl vkWCtsDVlZ izkIr djus ds vf/kdkjh ik;s tkrs gSaA 23- bl U;k;ky; ds LFkxu vkns'k fnuakd 12-10-2012 ds vuqlkj vihykaV chek dEiuh dks vkns'k fn;k x;k Fkk fd og fo}ku vf/kdj.k }kjk vknsf'kr lEiw.kZ vokMZ jkf'k fo}ku vf/kdj.k ds le{k tek djok, rFkk tek djokbZ xbZ lEiw.kZ jkf'k esa ls 50 izfr'kr jkf'k dk forj.k nkokdrkZx.k@ØkWl vkWctsDVlZ dks fd;k tk, rFkk 50 izfr'kr jkf'k jk"Vªh;Ñr cSad esa ,Q-Mh-vkj- ds :i esa tek j[kh tkosA pawfd bl U;k;ky; }kjk vihykaV chek dEiuh dh vihy dks vLohdkj dj [kkfjt fd;k x;k gSA ,slh fLFkfr esa fo}ku vf/kdj.k ds le{k tks 50 izfr'kr {kfriwfrZ jkf'k ,Q-Mh-vkj- ds :i esa tek gS] mldk Hkqxrku e; C;kt] bl [2026:RJ-JP:5806] (14 of 14) [CMA-3702/2012] vkns'k }kjk fu/kkZfjr {kfriwfrZ jkf'k dks n`f"Vxr j[krs gq, fu;ekuqlkj nkokdrkZx.k@ØkWl vkWCtsDVlZ dks dj fn;k tkosA 24- bl vkns'k }kjk fu/kkZfjr dh xbZ {kfriwfrZ jkf'k ij ;kfpdk nk;j djus dh frfFk ls nkokdrkZx.k@ØkWl vkWCtsDVlZ] 08 izfr'kr okf"kZd C;kt izkIr djus ds vf/kdkjh gSaA 25- vkns'k dh izfr ds lkFk izdj.k dk vfHkys[k lacaf/kr fo}ku vf/kdj.k dks vfoyEc ykSVk;k tkosA 26- rnuqlkj mijksDr izR;k{ksi ¼ØkWl vkWCtsD'ku½ fuLrkfjr fd;k tkrk gS rFkk chek dEiuh dh vihy fujLr dh tkrh gSA 27- lHkh yfEcr izkFkZuk&i=ksa dks Hkh mijksDrkuqlkj fuLrkfjr fd;k tkrk gSA (ASHUTOSH KUMAR),J LOKESH RAJ /95-96-S