Category: C P C

Adverse possession – Co‐sharer – It is a settled principle of law that the possession of one co-sharer is possession of all co-sharers, it cannot be adverse to them, unless there is a denial of their right to their knowledge by the person in possession, and exclusion and ouster following thereon for the statutory period. [See Mohammad Baqar and Others vs. Naim-un-Nisa Bibi and Others, AIR 1956 SC 548]

SUPREME COURT OF INDIA DIVISION BENCH T. RAMALINGESWARA RAO (DEAD) THR. LRS. AND ANOTHER — Appellant Vs. N. MADHAVA RAO AND OTHERS — Respondent ( Before : Abhay Manohar Sapre…

Civil Suit – Decree for permanent injunction – Application for re­-hearing of the second appeal –It is a settled law that all the contesting parties to the suit must get fair opportunity to contest the suit on merits in accordance with law. A decision rendered by the Courts in an unsatisfactory conducting of the trial of the suit is not legally sustainable. It is regardless of the fact that in whose favour the decision in the trial may go – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH RAJINDER TIWARI — Appellant Vs. KEDAR NATH(DECEASED) THROUGH L.RS. AND OTHER — Respondent ( Before : Abhay Manohar Sapre and Dinesh Maheshwari, JJ. )…

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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.