Prudeta
Prudeta
2026 INSC 661
📌 Paras 3-5
The deceased, Mr. Manoranjan Pandey, died in a road accident on 29.05.2018 when his vehicle was struck by a negligently driven truck. An FIR was registered, and the legal representatives of the deceased filed a compensation claim under Section 166 of the Motor Vehicle Act, 1988, seeking Rs. 2,25,00,000, stating the deceased earned Rs. 15,00,000 per annum from his construction business and was the sole breadwinner.
📌 Para 11
The central issue before the Court was whether, for assessing the annual income of a deceased person or claimant under the Motor Vehicles Act, 1988, the Income Tax Return (ITR) for the previous year is appropriate, or if an average of the past two or three years should be taken.
The bench further analyzed the constitutional validity of the impugned provisions and discussed the interpretation of Articles 14 and 21 in light of recent precedents...
Citing the ratio in prior decisions, the court held that the legislative intent was to ensure...
No credit card required · 14-day free trial