[2026:RJ-JP:21683] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Miscellaneous Appeal No. 3800/2012 1. Smt. Vibha Chaturvedi Wife of Late Dr. Puneet Sharma, Aged 38 Years 2. Naman Sharma Son of Late Dr. Puneet Sharma, Aged 10 Years, Minor Through His Natural Guardian And Mother Smt. Vibha Chaturvedi Wife of Late Dr. Puneet Sharma, Aged 38 Years Both Residents of E-704, Mahima IRIS-II, Swej Farm, Shyam Nagar, Near New Sanganer Road, Jaipur (Raj.) ----Claimants Appellants Versus 1. Ratiram Son of Shri Hajari Ram, Resident of Jaisinghpura Bhaislana, P.S. Kotputli, District Jaipur (Raj.) (Driver) 2. Pappu Ram Son of Shri Ghasi Ram Yadav, Resident of Dhani Kalsa Kosla, Tan Kheda Shyampura, P.S. Bansur, District Alwar (Raj.) (Owner) 3. The Reliance General Insurance Company Limited, 405- 408, Chauthi Manjil, Green House, Ashok Marg, Near Ahinsa Circle, C-Scheme, C-Scheme, Jaipur Through Regional Manager. ----Non-Claimants-Respondents 4. Dr. Mohan Lal Sharma Son of Late Shri Bhuramal, Aged 77 Years, Resident of 7, Doctors Colony, Chat House Gali, Trimurti Circle, P.S. Moti Doongari, Jaipur (Raj.) 5. Dr. Smt. Usha Sharma Wife of Dr. Mohan Lal Sharma, Aged 68 Years, Resident of 7, Doctors Colony, Chat House Gali, Trimurti Circle, P.S. Moti Doongari, Jaipur (Raj.) ----Claimants-Respondents For Appellant(s) : Mr. Sandeep Mathur, Adv. For Respondent(s) : Mr. Virendra Agrawal, Adv. with Ms. Anjali Assat, Adv. & Mr. Amit Agrawal, Adv. (for Insurance Company) Mr. Tanmay Dhand, Adv. with Mr. Dariya Singh (for respondent Nos. 4 and 5) [2026:RJ-JP:21683] (2 of 12) [CMA-3800/2012] HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment DATE OF CONCLUSION OF ARGUMENTS :: 08/05/2026 DATE OF RESERVED :: 08/05/2026 FULL/OPERATIVE PART PRONOUNCED :: FULL DATE OF PRONOUNCEMENT :: 22/05/2026 1- vihykFkhZx.k dh vksj ls ;g vihy /kkjk&173 eksVj okgu vf/kfu;e&1988 ds rgr U;k;ky; eksVj nq?kZVuk okn U;k;kf/kdj.k ,oa vij ftyk U;k;k/kh'k ¼QkLV VªSd½ Øe la[;k&6] 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&46@2009] Jherh foHkk prqosZnh o vU; cuke Jh jrhjke o vU; esa ikfjr fu.kZ; fnukad 13-07-2012 ¼ftls vkxs ^vkyksP; fu.kZ;^ ds uke ls lacksf/kr fd;k tk,xk½ ds fo#) izLrqr dh xbZ gSA 2- vihykFkhZx.k }kjk eksVj okgu nq?kZVuk esa MkW- iquhr 'kekZ dh e`R;q gks tkus ds QyLo:i dqy 5]92]20]992@& #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 ds i{k esa dqy 43]02]000@& #i;s dh {kfriwfrZ jkf'k fu/kkZfjr djrs gq, mijksDr fu/kkZfjr {kfriwfrZ jkf'k esa ls 50 izfr'kr jkf'k e`rd dh ;ksxnk;h mis{kk ds QyLo:i dkVh tkdj ;kphx.k dks dqy 21]51]000@& #i;s dh {kfriwfrZ jkf'k e; C;kt 07 izfr'kr lkykuk dh nj ls fnyokbZ x;h gSA fo}ku vf/kdj.k ds mDr vkyksP; fu.kZ; ls O;fFkr gksdj gLrxr vihy] vihykFkhZx.k dh vksj ls {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 ekeys dh ?kVuk ds rF;ksa ds vuqlkj e`rd viuh dkj ls viuh lgh fn'kk esa py jgk Fkk] tcfd okgu Vªd uEcj vkjts&32&th&1662 ¼ftls vkxs ^iz'uxr okgu* ds uke ls lacksf/kr fd;k tk,xk½ ds pkyd }kjk iz'uxr okgu dks rst xfr o ykijokgh ls pykdj rFkk e`rd dh dkj ls vksojVsd djrs gq, vkxs fudydj vpkud czsd yxk nsus ds dkj.k ?kfVr gqbZ gS] ftlesa e`rd [2026:RJ-JP:21683] (3 of 12) [CMA-3800/2012] dkj pkyd dh dksbZ xyrh ugha jgh gSA mudk ;g Hkh rdZ jgk gS fd fo}ku vf/kdj.k }kjk e`rd dh vk; osru izek.k i= izn'kZ&27 ds vuqlkj 3]10]000@& #i;s okf"kZd fu/kkZfjr dh tkdj =qfV dkfjr dh xbZ gS] tcfd e`rd dh vk; ds laca/k esa vk;dj foojf.kdk,a i=koyh ij is'k dh xbZ Fkh] ftlds vk/kkj ij e`rd dh vk; fu/kkZfjr dh tkuh pkfg, FkhA fo}ku vf/kdj.k }kjk e`rd dh vk;dj foojf.kdkvksa ij fo'okl ugha dj =qfV dkfjr dh xbZ gSA mudk ;g Hkh rdZ jgk gS fd fo}ku vf/kdj.k }kjk e`rd ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 ds LFkku ij 1@3 Hkkx dh dVkSrh dh tkdj =qfV dkfjr dh xbZ gSA fo}ku vf/koDrk vihykFkhZx.k dk ;g Hkh rdZ jgk gS fd fo}ku vf/kdj.k }kjk dalksfVZ;e dh en esa o vU; enksa esa Hkh vR;ar de jkf'k fnyokbZ xbZ gS] ftuesa c<+ksrjh dh tkosA vr% vihykFkhZx.k }kjk izLrqr vihy Lohdkj dh tkdj {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus dh izkFkZuk dh xbZA vius rdksZa ds leFkZu esa fo}ku vf/koDrk vihykFkhZx.k }kjk U;k;ky; dk /;ku fuEu U;kf;d n`"Vkarksa dh vksj vkdf"kZr fd;k x;k %& ● K.K. Jain & Anr. Vs. Masroor Anwar & Ors. reported in 1990 ACJ 299 ● Usha & Ors. Vs. Rajesh & Ors. reported in 2011 ACJ 436 ● T. Subramaniam & Ors. Vs. Banwari Gurjar & Ors. reported in 2010 ACJ 656 ● Oriental Insurance Company Co. Ltd. Vs. Kamli & Ors. reported in 2010 ACJ 1340 ● Smt. Mamta Devi & Ors. Vs. Rajesh Choudhary & Ors. reported in 2022(1) R.A.R. 155 (Raj.) & ● Laxmi and Company Vs. Savitri Devi (Loyalka) and Ors. reported in 1990 ACJ 450. 4- blds foijhr fo}ku vf/koDrkx.k izR;FkhZ chek dEiuh dh vksj ls vihykFkhZx.k ds mijksDr rdksZa dk fojks/k djrs gq, rdZ fn;k x;k gS fd gLrxr ekeys dh ?kVuk esa e`rd Lo;a mis{kkiw.kZ rjhds ls dkj pykus dk nks"kh jgk gS] ftlds }kjk okgu dks rst xfr o ykijokgh ls pyk;k tkdj iz'uxr okgu ds ihNs ls VDdj ekjh xbZ gSA mudk ;g Hkh rdZ jgk gS fd izFke lwpuk fjiksVZ esa fy[kk x;k gS fd Vªd okys us vpkud cszd yxk fn;s] tcfd Dyse ;kfpdk esa fy[kk gS fd Vªd okys us vksojVsd fd;k vkSj fQj dkj ds vkxs vkdj vpkud cszd yxk fn;s] mijksDr nksuksa gh dFkuksa esa [2026:RJ-JP:21683] (4 of 12) [CMA-3800/2012] fojks/kkHkkl gS] ftlls lEiw.kZ ?kVuk lansgkLin izrhr gksrh gSA mijksDr fLFkfr esa fo}ku vf/kdj.k }kjk e`rd dh tks 50 izfr'kr ;ksxnk;h mis{kk ekuh x;h gS] mlesa gLr{ksi dh dksbZ xqatkbZ'k ugha gSA vr% fo}ku vf/kdj.k }kjk ikfjr fu.kZ; dh iqf"V fd;s tkus rFkk vihykFkhZx.k }kjk lafLFkr vihy dks fujLr fd;s tkus dk fuosnu fd;k x;kA vius rdksZa ds leFkZu esa fo}ku vf/koDrk izR;FkhZ chek dEiuh }kjk U;k;ky; dk /;ku fuEu U;kf;d n`"Vkarksa dh vksj vkdf"kZr fd;k x;k %& ● Nishan Singh Vs. Oriental Insurance Company Ltd. through Regional Manager & Ors. reported in (2018) 6 SCC 765. 5- nksuksa i{kksa dh cgl lquh x;hA i=koyh o fo}ku vf/kdj.k ds vfHkys[k dk voyksdu fd;k x;kA 6- fo}ku vf/koDrk izR;FkhZ chek dEiuh }kjk eq[;r% ;g vkifŸk yh xbZ gS fd ekeys dh ?kVuk esa Lo;a e`rd dh mis{kk o ykijokgh jgh gS] bl dkj.k fo}ku vf/kdj.k }kjk ekeys dh ?kVuk esa tks 50 izfr'kr ;ksxnk;h mis{kk fu/kkZfjr dh x;h gS] og lgh gS] mlesa gLr{ksi dh dksbZ xqatkbZ'k ugha gSA bl laca/k esa i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk jk"Vªh; jktekxZ ij ?kfVr gqbZ gSA iz'uxr okgu pkyd }kjk okgu dks rst xfr o ykijokghiwoZd pykdj e`rd dh dkj ls vksojVsd djrs gq, vkxs fudkyus ds i'pkr~ iz'uxr okgu ds pkyd }kjk vpkud cszd yxk nsus ds dkj.k ?kfVr gqbZ gSA bl laca/k esa izR;FkhZ chek dEiuh dh vksj ls ekeys ds vuqla/kku vf/kdkjh dks xokg ,u-,-MCY;w&1 ds :i esa U;k;ky; esa ijhf{kr djok;k x;k gSA xokg us viuh ftjg esa bl rF; dks Lohdkj fd;k gS fd nq?kZVuk esa xyrh Vªd pkyd dh ekuh x;h FkhA Vªd pkyd us vksojVsd djrs gq, dkj ds vkxs vkus ds ckn vpkdu cszd yxk fn;s] ftlls dkj] Vªd esa ?kql xbZA mijksDr xokg dks Lo;a chek dEiuh }kjk lk{; esa ijhf{kr djok;k x;k gS] ftlus Li"V :i ls bl rF; dks Lohdkj fd;k gS fd ekeys dh ?kVuk esa xyrh Lo;a iz'uxr okgu ds pkyd dh jgh gSA 7- izR;FkhZ chek dEiuh }kjk ;g rdZ fy;k x;k gS fd izFke lwpuk fjiksVZ esa fy[kk x;k gS fd Vªd okys us vpkud cszd yxk fn;s] tcfd [2026:RJ-JP:21683] (5 of 12) [CMA-3800/2012] Dyse ;kfpdk esa fy[kk gS fd Vªd okys us vksojVsd fd;k vkSj fQj dkj ds vkxs vkdj vpkud cszd yxk fn;s] mijksDr nksuksa gh dFkuksa esa fojks/kkHkkl gS] ftlls lEiw.kZ ?kVuk lansgkLin ekuh tkosA bl laca/k esa gekjk ekuuk ;g gS fd izFke lwpuk fjiksVZ ekSds ij mifLFkr p'enhn xokg }kjk ntZ djokbZ xbZ gS] ftlus Vªd pkyd }kjk vpkud cszd yxk fn;s tkus ls ihNs ls vk jgh lsUVªks dkj mlesa ?kql tkus ds dkj.k nq?kZVuk dkfjr gksuk crk;k x;k gSA izFke lwpuk fjiksVZ o ;kfpdk esa n`?kZVuk dk tks fooj.k ntZ fd;k x;k gS] mlesa ge dksbZ rkfRod fojks/kkHkkl gksuk ugha ikrs gSaA 8- vuqla/kku ds mijkar iz'uxr okgu pkyd ds f[kykQ vuqla/kku ds mijkar vkjksi i= Hkh is'k fd;k tk pqdk gSA izR;FkhZ chek dEiuh dh vksj ls iz'uxr okgu ds pkyd dks lk{; esa ijhf{kr ugha djok;k x;k gSA ,slh fLFkfr esa ;g ugha ekuk tk ldrk gS fd iz'uxr okgu pkyd dk ekeys dh nq?kZVuk esa dksbZ nks"k ugha jgk gksA ekeys ds leLr rF;ksa ,oa ifjfLFkfr;ksa dks n`f"Vxr j[krs gq, rFkk ;g ns[krs gq, fd ekeys dh ?kVuk jk"Vªh; jktekxZ ij ?kfVr gqbZ gS vkSj jk"Vªh; jktekxZ ij okgu pykrs le; ihNs pyus okys okgu pkyd dk ;g nkf;Ro gksrk gS fd og vkxs py jgs okgu ls mfpr nwjh cukdj pysA vr% mijksDr leLr rF;ksa ,oa ifjfLFkfr;ksa dks n`f"Vxr j[krs gq, ge] gLrxr ekeys dh ?kVuk esa iz'uxr okgu Vªd ds pkyd dh 75 izfr'kr ;ksxnk;h mis{kk rFkk e`rd lsUVªks dkj pkyd dh 25 izfr'kr ;ksxnk;h mis{kk ekuk tkuk mfpr le>rs gSaA 9- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 29-02-2008 dh crkbZ x;h gS rFkk oDr ?kVuk e`rd iquhr 'kekZ dks ljdkjh fpfdRld gksuk crkrs gq, izfrekg 25]390@& #i;s osru izkIr djuk rFkk izkbZosV iszfDVl dj 6]500@& #i;s izfrekg vfrfjDr vk; vftZr djuk crk;k x;k gSA e`rd dh vk; ds laca/k esa vihykFkhZx.k }kjk e`R;q dh fnukad dks e`rd dh osru fLiy izn'kZ&19] e`rd dk iqujhf{kr osru izek.k i= izn'kZ&27 rFkk e`rd dh foRrh; o"kZ 2004&2005@dj fu/kkZj.k o"kZ 2005&2006 dh vk;dj foojf.kdk izn'kZ&24] foRrh; o"kZ 2005&2006@dj fu/kkZj.k o"kZ 2006&2007 dh vk;dj foojf.kdk izn'kZ&23] foRrh; o"kZ 2006&2007@dj fu/kkZj.k o"kZ 2007&2008 dh vk;dj foojf.kdk izn'kZ&22 [2026:RJ-JP:21683] (6 of 12) [CMA-3800/2012] rFkk foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&21 i=koyh ij is'k dh x;h gSaA fo}ku vf/kdj.k }kjk e`rd ds iqujhf{kr osru izek.k i= izn'kZ&27 ij fo'okl djrs gq, oDr ?kVuk e`rd dh vk; 3]10]000@& #i;s okf"kZd fu/kkZfjr dh xbZ gSA tcfd e`rd dh vk; vafre vk;dj foojf.kdk ds vk/kkj ij fu/kkZfjr dh tkuh pkfg, FkhA e`rd dh foRrh; o"kZ 2004&2005@dj fu/kkZj.k o"kZ 2005&2006 dh vk;dj foojf.kdk izn'kZ&24 esa e`rd dh dqy ldy vk; 1]96]589@& #i;s] foRrh; o"kZ 2005&2006@dj fu/kkZj.k o"kZ 2006&2007 dh vk;dj foojf.kdk izn'kZ&23 esa dqy ldy vk; 3]05]494@& #i;s] foRrh; o"kZ 2006&2007@dj fu/kkZj.k o"kZ 2007&2008 dh vk;dj foojf.kdk izn'kZ&22 esa dqy ldy vk; 5]30]805@& #i;s rFkk foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 dh vk;dj foojf.kdk izn'kZ&21 esa dqy ldy vk; 5]60]114@& #i;s n'kkZ;h x;h gS] ftuesa e`rd dh okf"kZd vk; fHkUu&fHkUu foRrh; o"kksZa esa ?kVrh&c<+rh jgh gSA ?kVuk fnukad 29-02-2008 dh crkbZ x;h gS rFkk vk;dj foojf.kdk,a izn'kZ&22] 23 o 24 Lo;a e`rd }kjk e`R;q iwoZ nkf[ky dh x;h gSa rFkk vk;dj foojf.kdk izn'kZ&21 e`rd dh e`R;q ds yxHkx rhu ekg i'pkr~ nkf[ky dh x;hA bl laca/k esa ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar Nidhi Bhargava (supra) ds ekeys ;g er O;Dr fd;k x;k gS fd %& "12. Just because on the date of the accident i.e., 12.08.2008, the Return for the Assessment Year 2008-2009 had not been filed, cannot disadvantage the appellants, for the reason that the period for which the Return is to be submitted covers the period starting 1st of April, 2007 and ending 31st March, 2008. Thus, for obvious reasons, the Return would be only for the period 01.04.2007 to 31.03.2008, and date of submission would be post-31.03.2008. No income earned beyond 31.03.2008 would reflect in the Income Tax Return for the Assessment Year 2008-2009. To reject the Return on the sole ground of its submission after the date of accident alone, in our [2026:RJ-JP:21683] (7 of 12) [CMA-3800/2012] considered view, cannot be legally sustained." 10- bl izdkj mijksDr U;kf;d n`"Vkar esa ekuuh; mPpre U;k;ky; }kjk e`rd dh e`R;q i'pkr~ nkf[ky dh x;h vk;dj foojf.kdk ij fo'okl fd;k tkdj e`rd dh vk; fu/kkZfjr dh x;h gSA 11- tgka rd vk;dj foojf.kdk ds vk/kkj ij vk; fu/kkZj.k 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 fl)kUr izfrikfnr 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." 12- ekuuh; mPpre U;k;ky; }kjk vius mijksDr U;kf;d n`"Vkar esa ;g er O;Dr fd;k gS fd vk;dj 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 mDr U;kf;d n`"Vkar esa e`rd dh izLrqr vk;dj foojf.kdkvksa esa ls lokZf/kd vk; okyh vk;dj foojf.kdk ij fo'okl fd;k tkdj {kfriwfrZ jkf'k dk fu/kkZj.k fd;k x;k gSA e`rd dh e`R;q ds i'pkr~ nkf[ky dh x;h foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ [2026:RJ-JP:21683] (8 of 12) [CMA-3800/2012] 2008&2009 dh vk;dj foojf.kdk izn'kZ&21 esa e`rd dh dqy ldy vk; 5]60]114@& #i;s n'kkZ;h x;h gS] ftlesa e`rd dh lsysjh ls okf"kZd vk; 3]06]738@& #i;s] izkbZosV izsfDVl ls vk; 74]414@& #i;s] vU; L=ksarks ls vk; 1]46]567@& #i;s rFkk cpr [kkrs ls izkIr C;kt jkf'k 32]395@& #i;s vafdr dh xbZ gSA e`R;q ds le; feyus okys e`rd dh osru fLyi izn'kZ&19 esa e`rd dh vk; 25]390@& #i;s ekfld vafdr dh xbZ gS] ftlds vuqlkj e`rd dh okf"kZd vk; 3]04]680@& #i;s gksrh gS rFkk e`rd dh vk;dj foojf.kdk izn'kZ&21 esa e`rd dh lsysjh ls gksus okyh okf"kZd vk; 3]06]738@& #i;s n'kkZ;h x;h gSA ,slh fLFkfr esa ge] Nidhi Bhargava (supra) o Malarvizhi (supra) ds ekeys esa ikfjr er ls lger gksrs gq, e`rd dh vk;dj foojf.kdk izn'kZ&21 ij fo'okl fd;k tkdj e`rd dh lsysjh ls gksus okyh okf"kZd vk; 3]06]738@& #i;s rFkk izkbZosV izsfDVl ls izkIr gksus okyh okf"kZd vk; 74]414@& #i;s] bl izdkj dqy okf"kZd vk; 3]81]152@& #i;s fu/kkZfjr fd;k tkuk mfpr le>rs gSaA 13- tgka rd vk;dj dVkSrh dk iz'u gS rks bl laca/k esa vk;dj foHkkx }kjk tkjh vf/klwpuk ds vuqlkj foRrh; o"kZ 2007&2008@dj fu/kkZj.k o"kZ 2008&2009 esa 1]10]000@& #i;s rd dh vk; ij vk;dj 'kwU; o 1]10]001@& #i;s ls 1]50]000@& #i;s rd dh vk; ij 10 izfr'kr vk;dj] 1]50]001@& #i;s ls 2]50]000@& #i;s rd dh vk; ij 20 izfr'kr vk;dj rFkk 2]50]000@& #i;s o mlls vf/kd dh vk; ij 30 izfr'kr vk;dj ns; FkkA bl izdkj e`rd dh dqy fu/kkZfjr okf"kZd vk; 3]81]152@& #i;s esa ls 1]10]001@& #i;s dh jkf'k ?kVkus ds mijkar e`rd dh 'ks"k okf"kZd vk; 2]71]151@& #i;s jgrh gS] ftldk fu/kkZfjr VSDl LySc ds vuqlkj dqy vk;dj 30]345@& #i;s gksrk gS] mDr vk;dj jkf'k dks e`rd dh fu/kkZfjr okf"kZd vk; 3]81]152@& #i;s esa ls ?kVkus ds mijkar e`rd dh dqy okf"kZd vk; 3]50]807@& #i;s gksrh gSA mijksDr okf"kZd vk; esa ls e`rd }kjk izkbZosV izsfDVl ls dh tkus okyh okf"kZd vk; [2026:RJ-JP:21683] (9 of 12) [CMA-3800/2012] 74]414@& #i;s dks ?kVk;k tkdj e`rd dh lsysjh ls gksus okyh okf"kZd vk; 2]76]393@& #i;s 'ks"k jgrh gSA 14- Dyse ;kfpdk esa oDr ?kVuk e`rd dks jktdh; vLirky esa fu;qDr 38 o"kZ dh vk;q dk gksuk crk;k x;k gSA pwafd oDr ?kVuk e`rd 38 o"kZ vk;q dk osru Hkksxh O;fDr 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 vuqlkj e`rd dh lsysjh ls gksus okyh fu/kkZfjr okf"kZd vk; 2]76]393@& #i;s ij 50 izfr'kr dh Hkfo"; o`f) fd;k tkuk visf{kr gSA rn~uqlkj fu/kkZfjr vk; 2]76]393@& #i;s dk 50 izfr'kr 1]38]196@& #i;s gksrk gSA mDr 50 izfr'kr jkf'k dks e`rd dh fu/kkZfjr vk; esa tksM+s tkus ds mijkar e`rd dh lsysjh ls dqy okf"kZd vk; 4]14]589@& #i;s gksrh gSA 15- oDr ?kVuk e`rd dks izkbZosV izsfDVl dj dqy 74]414@& #i;s dh vfrfjDr okf"kZd vk; vftZr djuk Hkh ekuk x;k gSA pwafd oDr ?kVuk e`rd 38 o"kZ vk;q dk Lofu;ksftr O;olk;h FkkA ,slh fLFkfr esa iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vuqlkj izkbZosV izsfDVl ls fu/kkZfjr okf"kZd vk; 74]414@& #i;s ij 40 izfr'kr vFkkZr~ 29]766@& #i;s dh c<+ksrjh dh tkdj e`rd dh izkbZosV izsfDVl ls dqy vk; 1]04]180@& #i;s gksrh gSA e`rd dh lsysjh ls gksus okyh okf"kZd vk; 4]14]589@& #i;s rFkk izkbZosV izsfDVl ls gksus okyh okf"kZd vk; 1]01]180@& #i;s] bl izdkj mijksDr nksuksa fu/kkZfjr vk; dks tksM+rs gq, e`rd dh dqy okf"kZd vk; 5]18]769@& #i;s fu/kkZfjr dh tkrh gS] tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA 16- oDr ?kVuk e`rd ds Åij dqy 04 vkfJr crk, x, gSa] ftuesa vihykFkhZ la[;k&1 e`rd dh iRuh] vihykFkhZ la[;k&2 e`rd dk iq= gS rFkk nkokdrkZ@jsLIkksaMsaV la[;k&4 o 5 e`rd ds firk o ekrk gSA fdUrq fo}ku vf/kdj.k }kjk e`rd ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@3 Hkkx dh dVkSrh dh tkdj =qfV dkfjr dh x;h gSA tcfd e`rd ds ekrk&firk dks Hkh oDr ?kVuk e`rd ij vkfJr ekuk tkuk vko';d FkkA [2026:RJ-JP:21683] (10 of 12) [CMA-3800/2012] ,slh fLFkfr esa ;g U;k;ky; e`rd ds ekrk&firk dks Hkh oDr ?kVuk e`rd ij vkfJr ekurs gq, e`rd ds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh fd;k tkuk mfpr le>rk gSA rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 5]18]769@& #i;s dk 1@4 Hkkx 1]29]692@& #i;s gksrk gS] ftls fu/kkZfjr okf"kZd vk; esa ls ?kVkus ds mijkar vkfJr vk; dh 'ks"k jkf'k 3]89]077@& #i;s gksrh gSA oDr ?kVuk e`rd dh vk;q 38 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 fo}ku vf/kdj.k }kjk e`rd dh fu/kkZfjr vk; ij 16 dk xq.kd yxk;k tkdj =qfV dkfjr dh xbZ gSA rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 3]89]077@& #i;s ds vk/kkj ij vihykFkhZx.k dks gksus okyh vkfJr vk; dh dqy {kfr 3]89]077 x 15 = 58]36]155@& #i;s gksrh gS] tks vihykFkhZx.k izkIr djus ds vf/kdkjh gSaA 17- fo}ku vf/kdj.k }kjk leLr vihykFkhZx.k dks ,deq'r 25]000 #i;s dh jkf'k dalksfVZ;e dh en eas 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 18- gLrxr ekeys dh ?kVuk o"kZ 2008 dh crkbZ x;h gSA ,slh fLFkfr ;g U;k;ky;] ekuuh; mPpre U;k;ky; ds U;kf;d n`"Vkar 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 [2026:RJ-JP:21683] (11 of 12) [CMA-3800/2012] ^^Likml dalksfVZ;e** dh en esa 40]000@& #i;s] e`rd ds iq= vihykFkhZ la[;k&2 dks ^^iSjs.Vy dalksfVZ;e** dh en eas 40]000@& #i;s rFkk e`rd ds firk o ekrk nkokdrkZ@jsLiksaMsaV la[;k&4 o 5 dks ^^fQfy;y dalksfVZ;e** dh en esa izR;sd dks 40]000@& #i;s ¼dqy 1]60]000@& #i;s½ dh jkf'k fnyok;k tkuk mfpr le>rs gSaA 19- fo}ku vf/kdj.k }kjk vihykFkhZx.k 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 vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA 20- 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 15]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA 21- gLrxr ekeys dh ?kVuk esa iz'uxr okgu Vªd uEcj vkjts&32&th&1662 ds pkyd dh 75 izfr'kr ;ksxnk;h mis{kk rFkk lsUVªks dkj pkyd e`rd MkW- iquhr 'kekZ dh 25 izfr'kr ;ksxnk;h mis{kk ekuh x;h gSA 22- rnuqlkj nkokdrkZx.k }kjk izLrqr vihy vkaf’kd :i ls Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV] ftlds }kjk nkokdrkZx.k ds i{k fu/kkZfjr dh xbZ dqy 43]02]000@& #i;s dh {kfriwfrZ jkf'k esa ls e`rd pkyd MkW- iquhr 'kekZ dh 50 izfr'kr ;ksxnk;h mis{kk ekurs gq, nkokdrkZx.k dks dqy 21]51]000@& :i;s fnyok;s tkus dk vkns'k ikfjr fd;k x;k gS] ds LFkku ij e`rd lsUVªks dkj pkyd MkW iquhr 'kekZ dh 25 izfr'kr ;ksxnk;h mis{kk fu/kkZfjr djrs gq,] bl U;k;ky; }kjk fu/kkZfjr {kfriwfrZ jkf'k 60]26]155@& #i;s esa ls 25 izfr'kr vFkkZr~ 15]06]539@& #i;s dh jkf'k crkSj ;ksxnk;h mis{kk ds QyLo:i dkVh tkdj dqy 45]19]616@& :i;s dk iapkV ikfjr fd;k tkrk gSA nkokdrkZx.k }kjk iwoZ [2026:RJ-JP:21683] (12 of 12) [CMA-3800/2012] esa izkIr dh x;h jkf’k dks iapkV jkf’k esa ls lek;ksftr fd;k tkdj 'ks"k jkf’k nkokdrkZx.k izkIr djus ds vf/kdkjh ik;s tkrs gSaA nkokdrkZx.k dks ns; {kfriwfrZ jkf'k ij fu;ekuqlkj vk;dj dVkSrh dh tk,xhA 23- bl fu.kZ; }kjk ;ksxnk;h mis{kk ds i'pkr~ fu/kkZfjr dh xbZ {kfriwfrZ jkf'k ij ;kfpdk nk;j djus dh frfFk ls nkokdrkZx.k] 08 izfr'kr okf"kZd C;kt izkIr djus ds vf/kdkjh gSaA 24- fu.kZ; dh izfr ds lkFk izdj.k dk vfHkys[k lacaf/kr fo}ku vf/kdj.k dks vfoyEc ykSVk;k tkosA 25- rnuqlkj mijksDr vihy fuLrkfjr dh tkrh gSaA 26- lHkh yfEcr izkFkZuk&i=ksa dks Hkh mijksDrkuqlkj fuLrkfjr fd;k tkrk gSA (ASHUTOSH KUMAR),J LOKESH RAJ/6