Supreme Court: How to appreciate evidence of income tax or sales tax return while assessing compensation in motor accident claim petition?

 As far as the income is concerned, we agree with the High Court that the Tribunal had entered into mere surmises and conjectures to decline adoption of the income as per the income tax returns. In this context, we have to notice that the registration of the firm of the claimant took place on 06.03.2006 and the income tax returns produced are also for the assessment years 2005-2006 and 2006-2007 relatable to the financial years 2004-2005 and 2005-2006 which are prior to the accident which occurred on 09.04.2007. It cannot be said that the claimant apprehended an accident and got registration of a firm and filed his income tax returns two years prior to the accident. Further, the claimant had also produced sales tax returns which was also rejected by the Tribunal on the ground that there was no taxable profits in the said year. Insofar as the levy of sales tax is concerned, the levy is on the sales and not on the profits. The finding of the Tribunal also is that in the first year, there was no tax payable and hence there was no profits or income. The exemption from tax is only because the purchase and sales did not exceed the taxable value. The sale proceeds being not within the taxable limit is not an indication of the profit accrued, or the income received from the business which is reflected in the income tax returns. On the above reasoning, we have to accept the income tax returns for the financial year 2007-2008 in which the total gross income is seen as Rs. 1,96,000/- out of which the tax of Rs. 4,641/- has to be deducted. The income, hence, has to be assessed at Rs. 1,91,000/-.  {Para 8

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 12098-12099 of 2024

Anoop Maheshwari Vs. Oriental Insurance Company Ltd. and Ors.

Hon'ble Judges/Coram:

K. Vinod Chandran and N.V. Anjaria, JJ.

Author: K. Vinod Chandran, J.

Citation: 2025 INSC 1076, MANU/SC/1233/2025

Decided On: 04.09.2025.

Read full judgment here: Click here.

Print Page

Supreme Court: Medical board's certificate can be accepted in motor accident claim petition even without a witness being examined

 Insofar as the disability is concerned, we have no doubt that the medical board's certificate can be accepted, even without a witness being examined. {Para 7}

IN THE SUPREME COURT OF INDIA

Civil Appeal Nos. 12098-12099 of 2024

Anoop Maheshwari Vs. Oriental Insurance Company Ltd. and Ors.

Hon'ble Judges/Coram:

K. Vinod Chandran and N.V. Anjaria, JJ.

Author: K. Vinod Chandran, J.

Citation: 2025 INSC 1076, MANU/SC/1233/2025

Decided On: 04.09.2025.

Print Page

Precaution to be taken by court while conducting trial of person of unsound mind

 In view of the discussion of law and facts made above, we are satisfied that learned trial court erred in law in resuming full-fledged trial despite receiving categorical opinion of the medical board comprising of experts, conveyed to it by the Superintendent, Mental Hospital, Jaipur, vide letter dated 25.03.2009 that though there was partial improvement in the condition of accused and that he was capable of taking care of himself and would not cause any threat to himself and others, but "he was not capable of understanding the judicial process." This communication was specifically taken note of by the trial court in its order dated 08.04.2009, even then it proceeded with the trial further and did not rectify the mistake despite some of the witnesses, who were examined subsequently, stating about mental unsoundness of the accused at the time of crime. This was a serious lacunae which vitiated the entire trial.

22. In the result, present appeal succeeds and is allowed. The impugned judgment and order dated 17.07.2013 of the trial court is set aside. The matter is remanded back to the trial court for fresh medical examination of the accused-appellant from a Medical Board consisting of three expert psychiatrists to determine whether the accused-appellant was capable of making his defence during trial or otherwise, and then proceed in accordance with the provisions contained in Chapter XXV of the Code of Criminal Procedure, especially Sections 329 to 331 thereof, including about his right to be released on bail on fulfillment of the condition envisaged in Section 330 of the Cr.P.C.

IN THE HIGH COURT OF RAJASTHAN (JAIPUR BENCH)

D.B. Criminal (Jail) Appeal No. 848/2013

Decided On: 26.05.2016

 Ramswaroop

Vs.

State of Rajasthan

Coram:

Mohammad Rafiq and Vijay Kumar Vyas, JJ.

Citation:2017 CRLJ(NOC) 23 Raj

Print Page