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₹37.74 Lakh Motor Accident Compensation Upheld; No Tax Deduction Below ₹5 Lakh: Chhattisgarh HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 12445
Case Name
Smt. Uma Kshatri Vs Hari Ram Sahu (Chhattisgarh High Court)
Date of Judgement/Order
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Smt. Uma Kshatri Vs Hari Ram Sahu (Chhattisgarh High Court)

Summary: This appeal under Section 173 of the Motor Vehicles Act, 1988 was filed by Smt. Uma Kshatri, mother and legal heir of deceased Ayush Singh, seeking enhancement of compensation awarded by the Additional Motor Accident Claims Tribunal, Raipur, in MACT No.620 of 2021. The Tribunal, by award dated 15.09.2022, had awarded total compensation of Rs.37,74,245/- for the death of the deceased.

Ayush Singh died in a motor accident on 30.12.2020 due to rash and negligent driving of the offending truck bearing registration No. C.G. 04-MU/9311. The claimant sought enhancement up to Rs.94 lakhs under various heads. The deceased was stated to have been working as Assistant Grade-III in the Health Department of the Chhattisgarh State Government and was approximately 26 years old and unmarried.

The Tribunal assessed the deceased’s monthly income at Rs.24,165/- on the basis of salary slip Ex.P-16, resulting in annual income of Rs.2,89,980/-. It added 50% towards future prospects, taking annual income to Rs.4,34,970/-. Applying a one-half deduction towards personal expenses and multiplier 17, it calculated loss of dependency at Rs.36,97,245/-. It further awarded Rs.16,500/- towards loss of estate, Rs.16,500/- towards funeral expenses and Rs.44,000/- towards loss of filial consortium, aggregating to Rs.37,74,245/-.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 22,371

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