Employer and auditor evidence, corroborated by tax records, can establish income in compensation claims.

The respondents, dependants of Ravi Kumar, sought compensation for his death in a road accident on 23 June 2017, alleging that an insured lorry negligently collided with the two-wheeler he was riding.

The Tribunal found the lorry driver negligent and awarded ₹22,48,000, including ₹21,78,000 for loss of income, with interest at 7.5% per annum.

The insurer appealed, disputing both the finding of negligence and the deceased’s monthly income of ₹22,000.

1. Whether the Tribunal erred in finding the lorry driver negligent in causing the accident

2. Whether the Tribunal erred in assessing the deceased’s monthly income at ₹22,000 and awarding compensation on that basis

The judgment cites no specific statutory provision or precedent.

It applies the principles that negligence may be established by credible eyewitness testimony corroborated by contemporaneous documentary evidence, and that a party’s failure to produce available contrary evidence may be considered when assessing the evidence.

It also holds that income may be assessed from employer-side testimony, an auditor’s evidence, contemporaneous records and official documents; such evidence need not be rejected solely because a formal salary certificate is absent.

The Court upheld the negligence finding because the eyewitness account described the lorry’s collision with the two-wheeler, the FIR was registered against the lorry driver, and the insurer produced no contrary evidence or examined the driver.

On income, the Court relied on the employment and income documents, testimony from a person connected with the establishment and the auditor, and an Income Tax Department communication concerning TDS.

It found the Tribunal’s adoption of ₹22,000 per month reasonable and concluded that neither the income assessment nor the resulting compensation disclosed an error warranting appellate interference.

It directed the insurer to deposit the award, accrued interest and costs, after credit for any amount already deposited, within eight weeks; the claimants may withdraw their respective shares as apportioned by the Tribunal.