[2026:RJ-JP:7335] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) S.B. Civil Miscellaneous Appeal No. 6048/2019 1. Rajani Agarwal W/o Late Shri Sunil Agarwal, Aged About 41 Years, 2. Yash Agarwal S/o Late Shri Sunil Agarwal, Aged About 15 Years, 3. Ayush Agarwal S/o Late Shri Sunil Agarwal, Aged About 13 Years, 4. Madanlal Agarwal S/o Shri Ramlal, Aged About 62 Years, 5. Narbada Agarwal W/o Madanlal Agarwal, Aged About 60 Years, Claimants-Appellants No. 2 And 3 Are Minor Through Their Natural Guardian Mother Smt. Rajani Agarwal, All R/o 204 Block, Second J.J. Colony, Raghuveer Nagar, New Delhi. ----Claimants/Appellants Versus 1. Kamal Singh Rajawat S/o Mahaveer Singh Rajawat, R/o Khohra Kalan, Tehsil Dausa, District Dausa, Raj. (Driver of Vehicle). 2. Abhishek Garg S/o Shri Suresh Chand Garg, R/o House No. 77, J.K. Jain Nagar, Agra Road, Dausa, Raj. And 202/1 Indira Colony, Dausa, Raj. (Owner of Vehicle) 3. The New India Insurance Company Ltd., Through Branch Manager, Dausa Issuing Office Dausa Branch, Near Poonam Talkies, Lalsot Road, Dausa (Raj.) (Insurance Company of Vehicle) ----Non-Claimants/Respondents Connected With (2) S.B. Civil Miscellaneous Appeal No. 5444/2019 1. Swati Avasthi W/o Late Shri Deepak Avasthi, Aged About 31 Years, 2. Siddhi Avasthi S/o Late Shri Deepak Avasthi, Aged About 9 Years, 3. Smt. Rajrani W/o Shri Jagdish Raj Avasthi, Aged About 66 Years, Claimants-Appellants No. 2 Is Minor Through His Natural Guardian Mother Smt. Swati Avasthi, [2026:RJ-JP:7335] (2 of 14) [CMA-6048/2019] All R/o House No. 55, Ramchandra Enclave, Mohan Garden, Uttam Nagar, New Delhi. ----Claimants/Appellants Versus 1. Kamal Singh Rajawat S/o Mahaveer Singh Rajawat, R/o Khohra Kalan, Tehsil Dausa, District Dausa, Raj. (Driver of Vehicle). 2. Abhishek Garg S/o Shri Suresh Chand Garg, R/o House No. 77, J.K. Jain Nagar, Agra Road, Dausa, Raj. And 202/1 Indira Colony, Dausa, Raj. (Owner of Vehicle) 3. The New India Insurance Company Ltd., Through Branch Manager, Dausa Issuing Office Dausa Branch, Near Poonam Talkies, Lalsot Road, Dausa (Raj.) (Insurance Company of Vehicle) ----Non-Claimants/Respondents For Appellant(s) : Mr. Sontosh Kumar Soni, Adv. For Respondent(s) : Mr. Praveen Kuma Jain, Adv. HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment 29/01/2026 1- nkokdrkZx.k@vihykFkhZx.k jtuh vxzoky o vU; dh vksj ls izLrqr flfoy fofo/k vihy la[;k&6048@2019 ,oa nkokdrkZx.k@vihykFkhZx.k Lokrh voLFkh o vU; dh vksj ls izLrqr flfoy fofo/k vihy la[;k&5444@2019] mDr nksuksa nhokuh fofo/k vihysa /kkjk&173 eksVj okgu vf/kfu;e&1988 ds rgr U;k;ky; eksVj nq?kZVuk nkok vf/kdj.k] nkSlk ¼jktLFkku½ ¼ftls vkxs ^fo}ku vf/kdj.k* ds uke ls lacksf/kr fd;k tk,xk½ }kjk Dyse ;kfpdk la[;k&119@2016] jtuh vxzoky o vU; cuke dey flag o vU; rFkk Dyse ;kfpdk la[;k&120@2016] Lokrh voLFkh o vU; cuke dey flag o vU; esa ikfjr fu.kZ; fnukad 13-06-2019 ¼ftls vkxs *vk{ksfir fu.kZ;* ds uke ls lacksf/kr fd;k tk,xk½ ds fo#) izLrqr dh [2026:RJ-JP:7335] (3 of 14) [CMA-6048/2019] xbZ gSA ftudk fuLrkj.k lqfo/kk dh n`f"V ls bl ,d fu.kZ; ds }kjk fd;k tk jgk gSA 2- vihykFkhZx.k jtuh vxzoky o vU; }kjk eksVj okgu nq?kZVuk esa lquhy vxzoky dh e`R;q gks tkus ds QyLo:i dqy 92]50]000@& #i;s Dyse izkIr djus gsrq rFkk vihykFkhZx.k Lokrh voLFkh o vU; }kjk eksVj okgu nq?kZVuk esa nhid voLFkh dh e`R;q gks tkus ds QyLo:i dqy 1]06]90]000@& #i;s Dyse izkIr djus gsrq i`Fkd&i`Fkd Dyse ;kfpdk,a fo}ku vf/kdj.k ds le{k izLrqr dh x;hA fo}ku vf/kdj.k }kjk mDr Dyse ;kfpdkvksa dk fuLrkj.k djrs gq, ;kphx.k jtuh vxzoky o vU; dks dqy 19]60]000@& #i;s rFkk ;kphx.k Lokrh voLFkh o vU; dks dqy 40]08]760@& #i;s dh jkf'k crkSj {kfriwfrZ e; C;kt 09 izfr’kr lkykuk dh nj ls fnyokbZ x;hA fo}ku vf/kdj.k ds mDr vk{ksfir fu.kZ; ls O;fFkr gksdj vihykFkhZx.k jtuh vxzoky o vU; dh vksj ls izLrqr flfoy fofo/k vihy la[;k&6048@2019 rFkk vihykFkhZx.k Lokrh voLFkh o vU; dh vksj ls izLrqr flfoy fofo/k vihy la[;k&5444@2019] fo}ku vf/kdj.k }kjk fnyokbZ xbZ {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus gsrq izLrqr dh x;h gSA 3- flfoy fofo/k vihy la[;k&6048@2019 ;|fi vihykFkhZx.k us ;g vihy vU; vk/kkjksa ij gh is'k dh gS] fdUrq fo}ku vf/koDrk us cgl ds nkSjku dsoy dalksfVZ;e dh en esa nh tkus okyh jkf'k] lEink dh gkfu rFkk vafre laLdkj dh en esa nh tkus okyh jkf'k dh gn rd gh vkykSP; vkns'k dks pqukSrh nh gSA nkSjkus cgl fo}ku vf/koDrk vihykFkhZx.k dk rdZ jgk gS fd fo}ku vf/kdj.k }kjk dalksfVZ;e dh en esa] vafre laLdkj o lEink dh gkfu ds en esa vR;f/kd de jkf'k vihykFkhZx.k dks fnyokbZ x;h gS] ftuesa c<+ksrjh dh tkosA vr% vihykFkhZx.k dh vksj ls izLrqr flfoy fofo/k vihy la[;k&6048@2019 dks Lohdkj fd;k tkdj {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus dh izkFkZuk dh x;hA [2026:RJ-JP:7335] (4 of 14) [CMA-6048/2019] 4- flfoy fofo/k vihy la[;k&5444@2019 ds laca/k esa nkSjkus cgl fo}ku vf/koDrk vihykFkhZx.k dk rdZ jgk gS fd oDr ?kVuk e`rd ekWMuZ fizQSc flLVEl izkbZosV fyfeVsM] dEiuh esa QhYM vkWfQlj ds in ij dk;Zjr Fkk] ftls izfrekg 36]000@& #i;s osru feyrk Fkk] ftlds laca/k esa vihykFkhZx.k }kjk e`rd dk osru izek.k i= Hkh i=koyh ij is'k fd;k x;k] fdUrq fo}ku vf/kdj.k }kjk e`rd ds osru izek.k i= esa n'kkZ;s x;s ldy ekfld osru esa ls ;k=k HkRrk] ;wfuQkWeZ HkRrk o esfMdy HkRrk dks ?kVk;k tkdj e`rd dh vk; 24]313@& #i;s izfrekg fu/kkZfjr dh tkdj =qfV dkfjr dh x;h gS] tcfd e`rd ds osru izek.k i= esa vafdr leLr HkRrksa dks e`rd dh vk; esa tksM+k tkdj e`rd dh vk; fu/kkZfjr dh tkuh pkfg, FkhA fo}ku vf/koDrk vihykFkhZx.k 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 x;h gS] ftuesa c<+ksrjh dh tkosA vr% mijksDr vk/kkjksa ij vihykFkhZx.k dh vksj ls izLrqr flfoy fofo/k vihy la[;k&5444@2019 dks Lohdkj fd;k tkdj {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 %& ● Meenakshi Vs. The Oriental Insurance Co. Ltd. reported in 2024 ACJ 1647. 5- blds foijhr fo}ku vf/koDrk izR;FkhZ chek dEiuh dh vksj ls vihykFkhZx.k ds mijksDr rdksZa dk fojks/k fd;k x;k o fo}ku vf/kdj.k }kjk ikfjr fd;s x;s vk{ksfir fu.kZ; dh iqf"V fd;s tkus rFkk vihykFkhZx.k dh vksj ls lafLFkr dh x;h vihyksa dks [kkfjt fd;s tkus dh izkFkZuk dh x;hA 6- nksuksa i{kksa dks lquk x;kA i=kofy;ksa o fo}ku vf/kdj.k ds vfHkys[kksa dk voyksdu fd;k x;kA 7- gLrxr vihyksa dk fuLrkj.k fuEukuqlkj fd;k tk jgk gS %& [2026:RJ-JP:7335] (5 of 14) [CMA-6048/2019] flfoy fofo/k vihy la[;k&6048@2019 %& 8- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 26-01-2016 dh crkbZ x;h gS rFkk oDr ?kVuk e`rd lquhy vxzoky dks vxzoky dE;qfuds'ku ds uke ls eksckbZy dh nqdku dj izfrekg 25]000@& #i;s dh vk; vftZr djuk vo'; crk;k x;k gS] fdUrq vihykFkhZx.k }kjk e`rd dh vk; ds laca/k esa dksbZ Bksl izek.k fo}ku vf/kdj.k ds le{k izLrqr ugha fd;k x;k gSA ,slh fLFkfr eas fo}ku vf/kdj.k }kjk e`rd ds dk;Z dh izÑfr dks n`f"Vxr j[krs gq, oDr ?kVuk e`rd dh ekfld vk; 10]000@& #i;s fu/kkZfjr dh x;h gSA rRi'pkr~ fo}ku vf/kdj.k }kjk e`rd dh 38 o"kZ dh vk;q dks n`f"Vxr j[krs gq, ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar us'kuy ba';ksjsal dEiuh fyfeVsM cuke iz.k; lsBh o vU; fjiksVZsM bu ¼2017½ 16 ,l-lh-lh- 680 ds ekeys esa izfrikfnr fl)kUr ds vuqlkj e`rd dh mijksDr fu/kkZfjr ekfld vk; ij Hkfo"; esa gksus okyh vk; dh c<+ksrjh ds en esa 40 izfr'kr dh Hkfo"; o`f) dh tkdj e`rd dh dqy 'kq) ekfld vk; 14]000@& #i;s fu/kkZfjr dh x;h rFkk mDr fu/kkZfjr ekfld vk; esa ls 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@4 Hkkx vFkkZr 3]500@& #i;s dh dVkSrh dh tkdj 'ks"k jgh ekfld vk; 10]500@& #i;s ij e`rd dh vk;q dks n`f"Vxr j[krs gq, ekuuh; mPpre U;k;ky; }kjk ljyk oekZ o vU; cuke nsgyh VªklaiksVZ dkWiksZjs'ku o vU; fjiksVsZM bu ¼2009½ 6 ,l-lh-lh- 121 ds ekeys esa izfrikfnr fl)kUr ds vk/kkj ij mDr fu/kkZfjr ekfld vk; 10]500@& #i;s ij 15 dk xq.kd iz;ksx fd;k tkdj vkfJr vk; dh {kfr ds en eas dqy jkf'k 18]90]000@& #i;s dh jkf'k vihykFkhZx.k jtuh vxzoky o vU; dks fnyokbZ x;h gS] ftlesa dksbZ gLr{ksi fd;k tkuk ge mfpr ugha le>rs gSaA cgl ds nkSjku vihykFkhZx.k }kjk vkfJr vk; dh {kfr ds en esa fnyokbZ x;h jkf'k ckcr~ dksbZ vkifŸk ugha yh x;h gSA [2026:RJ-JP:7335] (6 of 14) [CMA-6048/2019] 9- vihykFkhZx.k }kjk dsoyek= dalksfVZ;e dh en esa fnyokbZ x;h jkf'k rFkk vU; enksa esa fnyokbZ x;h jkf'k ds ckcr~ vkifŸk yh x;h gSA fo}ku vf/kdj.k }kjk leLr vihykFkhZx.k dks ,deq'r 40]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 10- bl laca/k esa fo}ku vf/koDrk vihykFkhZx.k 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 vihykFkhZx.k dks {kfriwfrZ jkf'k fnyokbZ tkosA 11- tgka rd dalksfVZ;e dh en esa] vafre laLdkj rFkk lEink dh gkfu ds en esa e`rd 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% [2026:RJ-JP:7335] (7 of 14) [CMA-6048/2019] 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 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." 12- gLrxr ekeys dh ?kVuk o"kZ 2016 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`rd dh iRuh vihykFkhZ la[;k&1 dks ^^Likml dalksfVZ;e** dh en esa 40]000@& #i;s] e`rd ds iq=ksa vihykFkhZ la[;k&2 o 3 dks ^^iSjs.Vy dalksfVZ;e** dh en esa izR;sd dks 40]000@& #i;s rFkk e`rd ds firk o ekrk vihykFkhZ la[;k&4 o 5 dks ^^fQfy;y dalksfVZ;e** dh en esa izR;sd dks 40]000@& #i;s ¼dqy 2]00]000@& #i;s½ dh jkf'k fnyok;k tkuk mfpr le>rs gSaA 13- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks vafre laLdkj dh en esa 15]000@& #i;s rFkk lEink dh gkfu ds en eas 15]000@& #i;s dh jkf'k fnyokbZ x;h gS tks iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj mfpr izrhr gksrh gS] buesa ge dksbZ gLr{ksi fd;k tkuk mfpr ugha le>rs gSaA 14- mDrkuqlkj vihykFkhZx.k@DysesaV~l jtuh vxzoky o vU; 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 ¼:i;s esa½ 1- vkfJr vk; dh {kfr ds en esa 18]90]000@& 2- dalksfVZ;e ds en esa dqy 2]00]000@& 3- vafre laLdkj ds en esa 15]000@& 4- lEink dh gkfu ds en esa 15]000@& [2026:RJ-JP:7335] (8 of 14) [CMA-6048/2019] bl U;k;ky; }kjk fu/kkZfjr dh xbZ dqy {kfriwfrZ jkf'k 21]20]000@& fo}ku vf/kdj.k }kjk fnyokbZ xbZ {kfriwfrZ jkf'k ¼&½ 19]60]000@& c<+ksrjh i'pkr {kfriwfrZ jkf'k esa varj 1]60]000@& 15- rnuqlkj vihykFkhZx.k jtuh vxzoky o vU; }kjk izLrqr flfoy fofo/k vihy la[;k&6048@2019 vkaf’kd :i ls Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV] ftlds }kjk vihykFkhZx.k@DysesaV~l dks 19]60]000@& :i;s fnyok;s tkus dk vkns'k ikfjr fd;k x;k gS] ds LFkku ij 21]20]000@& :i;s dk iapkV ikfjr fd;k tkrk gSA flfoy fofo/k vihy la[;k&5444@2019 %& 16- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 26-01-2016 dh crkbZ x;h gS rFkk oDr ?kVuk e`rd nhid voLFkh dks ekWMuZ fizQSc flLVe izkbZosV fyfeVsM uked dEiuh esa QhYM vkWfQlj ds in ij dk;Zjr gksdj izfrekg 36]000@& #i;s osru izkIr djuk crk;k x;k gSA vihykFkhZx.k }kjk e`rd dh vk; ds laca/k esa e`rd dk ekWMuZ fizQSc flLVe izkbZosV fyfeVsM dEiuh }kjk tkjh ekg tuojh] 2016 dh osru fLyi izn'kZ&33 o e`rd dk osru izek.k i= izn'kZ&34 fo}ku vf/kdj.k ds le{k i=koyh ij is'k fd;k x;k] ftu ij fo'okl djrs gq, fo}ku vf/kdj.k }kjk mDr osru izek.k i= esa n'kkZ;h x;h ldy ekfld vk; 30]970@& #i;s esa ls ;k=k HkRrk jkf'k 2]047@& #i;s] esfMdy HkRrk jkf'k 2]047@& #i;s rFkk ;wfuQkWeZ HkRrk jkf'k 2]563@& #i;s dks e`rd dh ldy ekfld vk; esa ls ?kVkrs gq, e`rd dh dqy ekfld vk; 24]313@& #i;s fu/kkZfjr dh x;h gSA tcfd e`rd ds osru izek.k i= esa n'kkZ;s x;s leLr HkRrksa dks e`rd dh vk; esa lfEefyr fd;k tkuk pkfg, FkkA bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar National Insurance Co. Ltd. Vs. Indira Srivastava reported in (2008) 2 SCC 763 ds ekeys esa fuEufyf[kr er O;Dr fd;k gS fd %& "19. The amounts, therefore, which were required to be paid to the deceased by his [2026:RJ-JP:7335] (9 of 14) [CMA-6048/2019] employer by way of perks, should be included for computation of his monthly income as that would have been added to his monthly income by way of contribution to the family as contradistinguished to the ones which were for his benefit. We may, however, hasten to add that from the said amount of income, the statutory amount of tax payable thereupon must be deducted." 17- blh izdkj ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Meenakshi Vs. The Oriental Insurance Co. Ltd. reported in 2024 ACJ 1647 ds ekeys esa fuEufyf[kr er O;Dr fd;k gS fd %& "9. Recently in a judgment dated 11th July, 2024 in National Insurance Company Ltd. v. Nalini and Ors. [Petition for Special Leave to Appeal (C) No. 4230/2019], this Court held that, allowances under the heads of transport allowance, house rent allowance, provident fund loan, provident fund and special allowance ought to be added while considering the basic salary of the victim/deceased to arrive at the dependency factor. 10. Therefore, components of house rent allowance, flexible benefit plan and company contribution to provident fund have to be included in the salary of the deceased while applying the component of rise in income by future prospects to determine the dependency factor. The Accident Claims Tribunal was justified in factoring these components into the salary of the deceased, before applying 50% rise by future prospects due to future prospects, while calculating the total compensation payable to the Appellant. 12. 10. Therefore, components of house rent allowance, flexible benefit plan and company contribution to provident fund have to be included in the salary of the deceased while applying the component of rise in income by future prospects to determine the dependency factor. The Accident Claims Tribunal was justified in factoring these components into the salary of the deceased, before applying 50% rise by future prospects due to future prospects, while calculating the total compensation payable to the Appellant. 12. We, therefore, hold that the High Court has erred while omitting to add the components of house rent allowance, flexible benefit plan and Company contribution to provident fund to the basic salary of the deceased while applying the principle of rise in income by future prospects." [2026:RJ-JP:7335] (10 of 14) [CMA-6048/2019] 18- e`rd ds osru izek.k i= izn'kZ&34 esa e`rd dk ewy osru 13]645@& #i;s] edku fdjk;k HkRrk 6]823@& #i;s] ;k=k HkRrk 2]047@& #i;s] esfMdy HkRrk 2]047@& #i;s] ;wfuQkWeZ HkRrk 2]563@& #i;s] f'k{kk HkRrk 2]563@& #i;s rFkk vU; HkRrs feykdj e`rd dk dqy ekfld osru 35]800@& #i;s gksuk vafdr fd;k x;k gSA ,slh fLFkfr esa ;g U;k;ky; Indira Srivastava (supra) o Meenakshi (supra) ds ekeyksa esa ikfjr er ls lger gksrs gq, e`rd ds osru izek.k i= izn'kZ&34 esa vafdr ekfld vk; 35]800@& #i;s esa ls ;k=k HkRrk jkf'k 2]047@& #i;s rFkk ;wfuQkWeZ HkRrk jkf'k 2]563@& #i;s dks ?kVk;k tkdj e`rd dh vk; 31]190@& #i;s] rn~uqlkj okf"kZd vk; 3]74]280@& #i;s fu/kkZfjr fd;k tkuk mfpr le>rh gSA 19- tgka rd fu/kkZfjr okf"kZd vk; ij vk;dj dVkSrh dk iz'u gS rks bl laca/k esa vk;dj foHkkx }kjk tkjh vf/klwpuk ds vuqlkj foRrh; o"kZ 2015&2016@dj fu/kkZj.k o"kZ 2016&2017 esa 2]50]000@& #i;s rd dh vk; ij vk;dj 'kwU; o 2]50]001@& #i;s ls 5]00]000@& #i;s rd dh vk; ij 10 izfr'kr vk;dj] 5]00]001@& #i;s ls 10]00]000@& #i;s rd dh vk; ij 20 izfr'kr vk;dj rFkk 10]00]000@& #i;s o mlls vf/kd dh vk; ij 30 izfr'kr vk;dj ns; FkkA e`rd dh fu/kkZfjr okf"kZd vk; 3]74]280@& #i;s esa ls 2]50]000@& #i;s ?kVkus ds mijkar e`rd dh 'ks"k okf"kZd vk; 1]24]280@& #i;s jgrh gS] ftldk 10 izfr'kr vk;dj 12]428@& #i;s gksrk gS] ftls e`rd dh fu/kkZfjr okf"kZd vk; 3]74]280@& #i;s esa ls ?kVkus ds mijkar e`rd dh dqy okf"kZd vk; 3]61]852@& #i;s gksrh gSA 20- fo}ku vf/kdj.k e`rd dh fu/kkZfjr vk; ij Hkfo"; esa gksus okyh vk; dh c<+ksrjh ds en esa 50 izfr'kr dh Hkfo"; o`f) dh x;h gSA bl laca/k eas izR;FkhZ chek dEiuh ds fo}ku vf/koDrk dk rdZ jgk gS fd fo}ku vf/kdj.k }kjk e`rd dh fu/kkZfjr vk; ij 40 izfr'kr ds LFkku ij 50 izfr'kr dh Hkfo"; o`f) dh x;h gS] ftls la'kksf/kr fd;k tkosA Dyse ;kfpdk esa [2026:RJ-JP:7335] (11 of 14) [CMA-6048/2019] oDr ?kVuk e`rd nhid voLFkh dks 38 o"kZ dh vk;q dk gksuk crk;k x;k gS rFkk fo}ku vf/kdj.k }kjk e`rd dh lSds.Mjh ijh{kk dh vadrkfydk izn'kZ&45 esa vafdr tUefrfFk 09-07-1977 ds vuqlkj oDr ?kVuk e`rd dh vk;q 39 o"kZ fu/kkZfjr dh x;h gSA tgka rd e`rd dh fu/kkZfjr okf"kZd vk; esa Hkfo"; o`f) fd;s tkus dk iz'u gS rks bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar us'kuy ba';ksjsal dEiuh fyfeVsM cuke iz.k; lsBh o vU; fjiksVsZM bu ¼2017½ 16 ,l-lh-lh- 680 ds ekeys esa fuEufyf[kr er O;Dr fd;k gS fd %& "61(iv). In case the deceased was self- employed or on a fixed salary, an addition of 40% of the established income should be the warrant where the deceased was below the age of 40 years. An addition of 25% where the deceased was between the age of 40 to 50 years and 10% where the deceased was between the age of 50 to 60 years should be regarded as the necessary method of computation. The established income means the income minus the tax component." 21- pwafd oDr ?kVuk e`rd 39 o"kZ vk;q dk futh {ks= esa dk;Zjr osru Hkksxh FkkA ,slh fLFkfr esa ge] iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj oDr ?kVuk 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 mfpr le>rs gSaA rn~uqlkj 3]61]852@& #i;s dk 40 izfr'kr 1]44]741@& #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; 5]06]593@& #i;s gksrh gS] tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA 22- oDr ?kVuk e`rd ij dqy 03 vkfJr crk, x, gSaA fo}ku vf/kdj.k }kjk 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@3 Hkkx dh dVkSrh dh x;h gS tks mfpr izrhr gksrh gSA rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 5]06]593@& #i;s dk 1@3 Hkkx 1]68]864@& #i;s gksrk gS] ftls fu/kkZfjr okf"kZd vk; esa ls ?kVkus ds mijkar vkfJr vk; dh 'ks"k jkf'k [2026:RJ-JP:7335] (12 of 14) [CMA-6048/2019] 3]37]729@& #i;s gksrh gSA oDr ?kVuk e`rd dh vk;q 39 o"kZ 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]37]729@& #i;s ds vk/kkj ij vihykFkhZx.k dks gksus okyh vkfJr vk; dh dqy {kfr 3]37]729 x 15 = 50]65]935@& #i;s gksrh gS tks vihykFkhZx.k Lokrh voLFkh o vU; izkIr djus ds vf/kdkjh gSaA 23- fo}ku vf/kdj.k }kjk leLr vihykFkhZx.k dks ,deq'r 40]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 24- bl laca/k esa fo}ku vf/koDrk vihykFkhZx.k 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 vihykFkhZx.k dks {kfriwfrZ jkf'k fnyokbZ tkosA 25- gLrxr ekeys dh ?kVuk o"kZ 2016 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`rd dh iRuh vihykFkhZ la[;k&1 dks ^^Likml dalksfVZ;e** dh en esa 40]000@& #i;s] [2026:RJ-JP:7335] (13 of 14) [CMA-6048/2019] e`rd dh iq=h vihykFkhZ la[;k&2 dks ^^iSjs.Vy dalksfVZ;e** dh en esa 40]000@& #i;s rFkk e`rd dh ekrk vihykFkhZ la[;k&3 dks ^^fQfy;y dalksfVZ;e** dh en esa 40]000@& #i;s ¼dqy 1]20]000@& #i;s½ dh jkf'k fnyok;k tkuk mfpr le>rs gSaA 26- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks vafre laLdkj dh en esa 15]000@& #i;s rFkk lEink dh gkfu ds en eas 15]000@& #i;s dh jkf'k fnyokbZ x;h gS tks iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj mfpr izrhr gksrh gS] ftuesa ge dksbZ gLr{ksi fd;k tkuk mfpr ugha le>rs gSaA 27- mDrkuqlkj vihykFkhZx.k@DysesaV~l Lokrh voLFkh o vU; 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 ¼:i;s esa½ 1- vkfJr vk; dh {kfr ds en esa 50]65]935@& 2- dalksfVZ;e ds en esa dqy 1]20]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 dqy {kfriwfrZ jkf'k 52]15]935@& fo}ku vf/kdj.k }kjk fnyokbZ xbZ {kfriwfrZ jkf'k ¼&½ 40]08]760@& c<+ksrjh i'pkr {kfriwfrZ jkf'k esa varj 12]07]175@& 28- rnuqlkj vihykFkhZx.k Lokrh voLFkh o vU; }kjk izLrqr flfoy fofo/k vihy la[;k&5444@2019 vkaf’kd :i ls Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV] ftlds }kjk vihykFkhZx.k@DysesaV~l dks 40]08]760@& :i;s fnyok;s tkus dk vkns'k ikfjr fd;k x;k gS] ds LFkku ij 52]15]935@& :i;s dk iapkV ikfjr fd;k tkrk gSA 29- vihykFkhZx.k jtuh vxzoky o vU; rFkk vihykFkhZx.k Lokrh voLFkh o vU; }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 jtuh vxzoky o vU; rFkk vihykFkhZx.k Lokrh voLFkh o vU; izkIr djus ds vf/kdkjh ik;s tkrs gSaA 30- vihykFkhZx.k jtuh vxzoky o vU; rFkk vihykFkhZx.k Lokrh voLFkh o vU; dks ns; {kfriwfrZ jkf'k ij fu;ekuqlkj vk;dj dVkSrh dh tkosxhA 31- fo}ku vf/kdj.k }kjk vihykFkhZx.k jtuh vxzoky o vU; rFkk vihykFkhZx.k Lokrh voLFkh o vU; ds i{k esa fu/kkZfjr dh x;h {kfriwfrZ [2026:RJ-JP:7335] (14 of 14) [CMA-6048/2019] jkf'k ij ;kfpdk nk;j djus dh frfFk ls vihykFkhZx.k dks 09 izfr'kr okf"kZr C;kt fnyok;k x;k gSA ,slh fLFkfr esa bl vkns'k }kjk c<+kbZ xbZ {kfriwfrZ jkf'k ij Hkh ;kfpdk nk;j djus dh frfFk ls vihykFkhZx.k jtuh vxzoky o vU; rFkk vihykFkhZx.k Lokrh voLFkh o vU;] 09 izfr'kr okf"kZd C;kt izkIr djus ds vf/kdkjh gSaA 32- vkns'k dh izfr ds lkFk izdj.k dk vfHkys[k lacaf/kr fo}ku vf/kdj.k dks vfoyEc ykSVk;k tkosA 33- rnuqlkj ;g vihysa fuLrkfjr dh tkrh gSA 34- lHkh yfEcr izkFkZuk&i=ksa dks Hkh mijksDrkuqlkj fuLrkfjr fd;k tkrk gSA (ASHUTOSH KUMAR),J LOKESH RAJ /28-29