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Calcutta HC: Salary Records, Not ITR, Determine Govt Employee’s Income

Case Law Details

TaxGuru Citation
2026 taxguru.in 9914
Case Name
Sushumita Pal & Ors Vs Oriental Insurance Co. Ltd. & Anr. (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
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Sushumita Pal & Ors Vs Oriental Insurance Co. Ltd. & Anr. (Calcutta High Court)

The Calcutta High Court heard together two connected appeals arising from the judgment and award dated 16 April 2024 passed by the Learned Additional District Judge, 4th Court, Krishnanagar, Nadia, in MAC Case No. 125 of 2018. The claim arose from a motor accident that occurred on 12 May 2018, when the deceased, Debashish Pal, aged about 43 years, was walking along NH-34 near Debagram Chaurasta More. A truck allegedly driven in a rash and negligent manner struck him from behind, causing fatal injuries. He was declared dead at Panighata Health Centre.

Before the Trial Court, the vehicle owner did not contest the proceedings, while the insurer, Oriental Insurance Company Ltd., filed a written statement and contested the claim. After framing issues and recording evidence, the Trial Court awarded total compensation of Rs. 47,44,446 to the claimants, namely Sushmita Pal, Minor Anaya Pal, and Maya Pal, in equal shares. The insurer was directed to pay the amount within two months, failing which interest at 7.5% per annum would be payable until realization. The Trial Court also directed that the minor’s share be invested until attaining majority.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,001

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