Odisha High Court

### Penal Interest on Motor Accident Awards and Deduction of Taxes from Gross Salary for Compensation Calculation Default penal interest is impermissible under Section 171 of the MV Act; compensation must deduct income tax from gross annual salary.

Ramakrishna Upadhyay & Another v. Rajesh Kumar Pandey & Another

Odisha High Court2 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

Facts

On September 3, 2019, Suryakant Upadhyay (the deceased), an NTPC trainee, died in a motor vehicular accident when a trailer (OD-16-D-3941) hit his scooty.

Source reference: p. 2, 3

The claimants (legal representatives) filed for compensation under Section 166 of the M.V. Act.

Source reference: no citation

The Tribunal awarded Rs. 1,14,51,118/- with 6% interest and a 12% penal interest clause for default.

Source reference: p. 2

The Insurer appealed on grounds of non-deduction of income tax, erroneous inclusion of rehabilitation schemes, and the illegality of penal interest.

Source reference: p. 4, 5

The claimants appealed seeking an enhancement of the quantum.

Source reference: p. 4, 5
02

Issues

1. Whether the compensation should be reduced due to potential employment benefits under the NTPC "NEFERS" scheme.

Source reference: p. 5, 6

2. Whether the Tribunal had the authority to impose a default penal interest rate of 12%.

Source reference: p. 6

3. Whether the Tribunal erred in its methodology for deducting income tax and calculating the net income of the deceased.

Source reference: p. 7
03

Law Applied

The Court applied Section 171 of the Motor Vehicles Act, 1988, which empowers Tribunals to award interest but does not provide for "default" or "penal" interest rates.

Source reference: p. 6

It followed the principles for calculating "Loss of Dependency" established in Sarla Verma v. DTC and National Insurance Co. Ltd. v. Pranay Sethi, specifically regarding the 50% deduction for personal expenses of a bachelor.

Source reference: p. 8

The principles from Sarla Verma v. DTC and National Insurance Co. Ltd. v. Pranay Sethi regarding a 50% addition for future prospects of a person below 40 years with a permanent job were applied.

Source reference: p. 7

The principles from Sarla Verma v. DTC and National Insurance Co. Ltd. v. Pranay Sethi regarding the mandatory deduction of actual/estimated income tax from gross income were applied.

Source reference: p. 7, 8
04

Reasoning

The Court found the insurer’s claim regarding the "NEFERS" benefit meritless, as NTPC confirmed the deceased was an ineligible trainee.

Source reference: p. 6

Regarding interest, the Court held that the law only contemplates standard interest; thus, the 12% penal clause was legally unsustainable.

Source reference: p. 6

Critically, the Court found the Tribunal's tax deduction flawed as it deducted tax on a monthly basis rather than calculating it on an annual slab.

Source reference: p. 7

The Court recalculated the gross annual income as Rs. 9,35,280/- and added 50% for future prospects.

Source reference: p. 7, 8

From this total, it subtracted 50% for personal expenses (bachelor status), applied a 10% notional income tax deduction (due to lack of specific tax records), and deducted professional tax and 'Sneha Kiran' contributions before applying a multiplier of 18.

Source reference: p. 8, 9
05

Holding

The Court partially allowed the Insurer’s appeal and dismissed the claimants' appeal.

It modified the award, reducing the total compensation from Rs. 1,14,51,118/- to Rs. 1,13,10,452/-.

Source reference: p. 9

The Court specifically struck down the 12% penal interest clause, maintaining only the 6% simple interest from the date of the claim.

Source reference: p. 9

The Insurer was directed to deposit the modified amount within eight weeks.

Source reference: p. 10
Odisha High Court

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Ramakrishna Upadhyay & Another v. Rajesh Kumar Pandey & Another

Odisha High Court

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