Category: C P C

Power of Attorney – After the death of the original plaintiff, the Power of Attorney executed by him in favour of “V” ceased to have any effect – Though another Power of Attorney was executed in favour of said “V”, it was executed only by the appellant­”L” – As such, “V” had no right to file appeal on behalf of the other legal heirs

SUPREME COURT OF INDIA DIVISION BENCH YOGESH NAVINCHANDRA RAVANI — Appellant Vs. NANJIBHAI SAGRAMBHAI CHAUDHARY AND OTHERS — Respondent ( Before : B.R. Gavai and Vikram Nath, JJ. ) Civil…

HELD appellants specifically sought liberty to file a case afresh if the need arose. The mere absence of the mention of such liberty in the dismissal order cannot be taken to be a refusal of such prayer by the High Court upon application of mind. There is no indication to that effect in the order itself. Set aside

SUPREME COURT OF INDIA DIVISION BENCH ALI HUSSAIN ISHAQ ALI VOHRA AND OTHERS — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay…

Appellants have been admitted to be owner of the property being Khasra No. 4833 the findings recorded by the lower Appellate Court as well as the High Court are perverse if considered in the light of two material documents which are in the form of admission of respondents themselves regarding the identity of the property in their possession High court set aside

SUPREME COURT OF INDIA DIVISION BENCH MURTI SHRI DURGA BHAWANI (HETUWALI) TRUST AND ANOTHER — Appellant Vs. SH. DIWAN CHAND (DEAD) THROUGH LRS AND OTHERS — Respondent ( Before :…

You missed

Motor Vehicles Act, 1988 — Sections 166, 168 — Compensation — Assessment of annual income of deceased/claimant on the basis of Income Tax Returns — Whether the ITR of the previous year alone, or the average of the previous two/three years, is to be taken — Held, no hard and fast formula governs computation of annual income; ITRs, being statutory documents, are an important reference point, but a bifurcation must be made between salaried and self-employed individuals — (i) For salaried individuals, the ITR of the previous year alone ordinarily suffices, since the financial impact of a promotion or salary revision is best reflected in that year’s return; where the deceased had not completed a year in a promoted position, or had not filed a return for that period, the Court may rely on the promotion letter and other corroborative financial statements; (ii) For self-employed persons/those running their own business, the average of the ITRs for up to the previous three years is to be taken as the reference point, having regard to the inherent income fluctuation in such professions — In assessing self-employed income, the surrounding circumstances to be additionally considered include: (a) the nature of the business (including geography and category); (b) its growth pattern and the impact of the death on the business; (c) its potential/future growth, including capital-intensive businesses profitable only at scale; (d) the possibility of negative income in initial years not reflecting the true financial standing; and (e) any other relevant factor — The date of filing of an ITR is also relevant, since income may be inflated after the death/injury; such returns call for closer scrutiny against surrounding financial statements, though they are not to be excluded outright merely for being filed post-death, if adequately supported.