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SC Restores MACT Award, Accepts ITR Filed After Accident as Income Proof

Case Law Details

TaxGuru Citation
2026 taxguru.in 9645
Case Name
Nidhi Bhargava & Ors. Vs National Insurance Company Ltd. & Ors. (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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Nidhi Bhargava & Ors. Vs National Insurance Company Ltd. & Ors. (Supreme Court of India)

The Supreme Court considered an appeal against the judgment and order dated 20.09.2018 passed by the High Court of Delhi in MAC. APP. No.589 of 2018, whereby the High Court had reduced the compensation awarded to the appellants from Rs.31,41,000/- to Rs.16,97,370/- while maintaining interest at 9% per annum.

The case arose from an accident dated 12.08.2008 involving a Blue Line bus bearing registration No. DL-1PB-0035 and a motorcycle bearing registration No. DL-6SX-6483. The deceased, Kapil Bhargava, was riding the motorcycle along with his wife, who survived but suffered grievous injuries. The accident resulted in the death of the deceased.

The appellants and other legal heirs filed a claim petition under Section 166 read with Section 140 of the Motor Vehicles Act, 1988 before the Motor Accident Claims Tribunal (MACT), Delhi, claiming compensation of Rs.40,00,000/-. They submitted that the deceased was a businessman and earning member of the family.

The Tribunal, by order dated 20.03.2018, awarded compensation of Rs.31,41,000/- with interest at 9% per annum from the date of filing of the claim petition. The Tribunal assessed compensation after considering the income of the deceased.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,823

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