Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2020 (1) TMI 1730 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Legal representatives may claim motor accident compensation without full dependency; family pension excluded, limited compassionate-assistance adjustment applied. Legal representatives under Section 166 of the Motor Vehicles Act may maintain a death claim even without full dependency, because dependency affects ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Legal representatives may claim motor accident compensation without full dependency; family pension excluded, limited compassionate-assistance adjustment applied.

                            Legal representatives under Section 166 of the Motor Vehicles Act may maintain a death claim even without full dependency, because dependency affects quantification, not maintainability; major married earning sons were therefore not confined to conventional heads. Family pension received by the deceased was not part of her income for loss-of-dependency computation, so it was excluded. Financial assistance under the Haryana Compassionate Assistance to the Dependants of Deceased Government Employees Rules, 2006 was deductible only to the extent of the specific pay-and-allowances component actually receivable, to prevent double recovery; a blanket partial deduction was incorrect.




                            Issues: (i) Whether major married sons who are earning legal representatives can maintain a claim for compensation under Section 166 of the Motor Vehicles Act, 1988 and are confined only to conventional heads; (ii) Whether family pension received by the deceased could be included while assessing loss of dependency; (iii) Whether financial assistance receivable under the Haryana Compassionate Assistance to the Dependants of Deceased Government Employees Rules, 2006 is to be deducted wholly or only to a limited extent from the compensation payable.

                            Issue (i): Whether major married sons who are earning legal representatives can maintain a claim for compensation under Section 166 of the Motor Vehicles Act, 1988 and are confined only to conventional heads

                            Analysis: Section 166 permits a claim by all or any of the legal representatives of the deceased in case of death. The expression "legal representative" is of wide import and is not confined to persons who were wholly dependent on the deceased. The right to apply for compensation is distinct from entitlement to the amount, and absence of full dependency does not extinguish the statutory claim. The reasoning also recognises that dependency is relevant to quantification, not to maintainability. The claimants, being legal representatives, were therefore entitled to pursue compensation beyond merely conventional heads.

                            Conclusion: The claim by the major married and earning sons was maintainable, and they were not restricted to compensation only under conventional heads.

                            Issue (ii): Whether family pension received by the deceased could be included while assessing loss of dependency

                            Analysis: Family pension payable to the deceased as widow was not income earned by her for the purpose of computing motor accident compensation. The award had correctly excluded that amount, and the High Court erred in adding it as part of the deceased's income. For computation of loss of dependency, only the actual salary, after permissible deductions, together with future prospects, could form the basis.

                            Conclusion: Family pension was not includible in the computation of loss of dependency.

                            Issue (iii): Whether financial assistance receivable under the Haryana Compassionate Assistance to the Dependants of Deceased Government Employees Rules, 2006 is to be deducted wholly or only to a limited extent from the compensation payable

                            Analysis: The governing principle is to avoid double payment for the same head of loss. Financial assistance payable under the 2006 Rules towards pay and allowances equivalent to the deceased employee's last drawn emoluments is liable to be excluded to that extent, but other benefits such as family pension and similar entitlements are not deductible. The High Court's approach of deducting only a portion of the assistance was incorrect, and the matter also required caution because the record did not conclusively establish the claimants' actual eligibility to receive such assistance. The compensation was therefore to be determined independently, with adjustment only if financial assistance under the Rules was actually received or became payable.

                            Conclusion: Only the amount receivable under Rule 5(1) towards financial assistance equivalent to pay and allowances was liable to be adjusted, and not a blanket partial deduction on the basis adopted by the High Court.

                            Final Conclusion: The compensation was recalibrated by recognizing the claimants' maintainable right as legal representatives, excluding family pension from income, applying one-third deduction towards personal expenses, and permitting adjustment only to the extent of any actual financial assistance under the 2006 Rules.

                            Ratio Decidendi: In a death claim under Section 166 of the Motor Vehicles Act, 1988, legal representatives may claim compensation irrespective of full dependency, while computation must exclude non-income benefits such as family pension and avoid double recovery by adjusting only the specific financial assistance actually receivable under the applicable compassionate-assistance rules.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found