📷 Image: Wikimedia Commons / Harvinder Chandigarh
National
P&H High Court Uses Late Advocate's ITR to Set MACT Compensation
✍️ Live Law
🗓 03 Nov 2026, 02:38 AM
👁 17
The Punjab and Haryana High Court relied on the latest Income Tax Return of a deceased advocate to determine the Motor Accident Claims Tribunal's compensation award, citing professional experience as an asset.
The Punjab and Haryana High Court has issued a significant ruling in a motor accident compensation case, relying on the latest Income Tax Return (ITR) of a late advocate to assess the correct compensation amount. The court emphasized that professional experience at the bar constitutes a valuable asset that must be factored into the financial evaluation of the deceased.
In the judgment, the bench noted that the Motor Accident Claims Tribunal (MACT) should consider the most recent verified financial documents to determine the income of the deceased. By using the advocate's final ITR, the High Court ensured that the compensation reflected the true earning capacity and professional standing of the individual at the time of the incident.
This decision underscores the importance of accurate financial documentation in legal proceedings involving compensation claims. The court's approach aims to provide a fair and just settlement that accounts for the professional value and experience of the deceased, rather than relying on outdated or incomplete data.
In the judgment, the bench noted that the Motor Accident Claims Tribunal (MACT) should consider the most recent verified financial documents to determine the income of the deceased. By using the advocate's final ITR, the High Court ensured that the compensation reflected the true earning capacity and professional standing of the individual at the time of the incident.
This decision underscores the importance of accurate financial documentation in legal proceedings involving compensation claims. The court's approach aims to provide a fair and just settlement that accounts for the professional value and experience of the deceased, rather than relying on outdated or incomplete data.