Future Prospects in compensation upheld: verified tax and bank evidence can establish probable income and justify prospective increase.

Tribunal reliance on a verified income tax return and bank passbook entries suffices to establish the deceased's probable income for loss of dependency where testimonial gaps reflect social context rather than contradict documentary proof; challenges to authenticity are neutralised by verification from tax authorities. Tribunals are summary fact-finders for probable income and may award benefit for future prospects of increased income consistent with the Motor Vehicles Act's social welfare purpose. Where two Full Bench precedents conflict, the later Full Bench decision controls, and the later ruling permitting future prospects was applied to uphold the award in favour of respondents.

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Issues: Whether the motor accident claim award sustaining reliance on the deceased's income tax return to assess his income and granting benefit of future prospects of increase in income was legally justified.

Analysis: The proceedings before the tribunal are summary in nature and focus on ascertaining the deceased's probable income for assessment of loss of dependency rather than probing forensic questions of tax or criminal liability. Documentary evidence in the form of an income tax return verified by the Income Tax Department and bank passbook entries were available to support the claimed income. Testimony of a semi-literate spouse who was a housewife was assessed in the social context where she may not know business details; her inability to explain particulars did not negate the documentary evidence of income. Allegations that income arose from illegal transactions or that the return lacked the deceased's signature were addressed by the verification from the Income Tax authorities, rendering challenges to authenticity insufficient to displace the income evidence. On the question of granting future prospects, earlier and later Full Bench Supreme Court decisions were considered; where two Full Bench decisions of equal strength conflict, the later decision is to be followed. The later Full Bench ruling supporting grant of future prospects was treated as controlling, and the social welfare purpose of the Motor Vehicles Act supports recognition of prospective increase in income when assessing compensation.

Conclusion: The tribunal's reliance on the verified income tax return and bank entries to assess probable income and its award of benefit for future prospects of increase in income is upheld in favour of the respondents.

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