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Calcutta HC Computes MACT Compensation Using Income Tax Return, Awards ₹1 Crore as Just Compensation

Case Law Details

TaxGuru Citation
2026 taxguru.in 9271
Case Name
/Soma De & Ors. Vs Sanjib Roy & Ors. (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
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Soma De & Ors. Vs Sanjib Roy & Ors. (Calcutta High Court)

Calcutta HC Computes MACT Compensation Using Income Tax Return, Awards ₹1 Crore as Just Compensation

The appeals arose from the Judgment and Award dated 30 August 2023 passed by the Learned Judge, Bench XIII, City Civil Court, Calcutta in MAC No. 430 of 2018.

The claim arose out of a road accident that occurred on 09 May 2018 at about 8.30 hours, when a dumper bearing registration WB-67B-3333 allegedly collided with a Maruti Swift Dzire bearing registration WB-38X-7873. As a result, Dr. Abhijit De sustained fatal injuries and was declared dead at Bankura Sammilani Medical College and Hospital, while Dr. Amitava Roy sustained injuries. The claimants alleged that the accident occurred due to the rash and negligent driving of the dumper. Notices were issued to the vehicle owners and their insurers, United India Insurance Co. Ltd. and New India Assurance Co. Ltd. Both insurers contested the claim, while the vehicle owners filed written statements but did not contest the proceedings.

The Trial Court allowed the claim against both insurers and awarded compensation separately to the widow and the other claimants, directing the two insurance companies to share the liability equally and to pay the awarded amounts within two months, failing which interest at 4% per annum would become payable.

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