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15] The material on record, clearly establishes that the deceased Sanjaykumar in addition to drawing average net salary of Rs.62,000/- per month was also receiving performance linked bonus of Rs.58,627/50. From out of this amount, income of Rs.17,588/- was deductible towards tax. Thus, the net income of Sanjaykumar came to Rs.1,07,310/- per month.

10 j-fa-1243-16, caf-3466-16-487-17.sxw 16] In this case, however, the MACT, accepted the appellant's contention that performance linked bonus must not be regarded as Sanjaykumar's income for computation of compensation, since, such amount is paid subject to approval of the Board of Directors and further the same depends upon the performance of the employee and the profit made by the employer in any given year. 17] Whilst the MACT, may be right in not treating the entire amount of performance linked bonus, as a part of regular income to Sanjaykumar, we are of the opinion that at least some reasonable credence was required to be given to the circumstance that Sanjaykumar, was drawing such performance linked bonus, whilst in the employment of AIR India Ltd. The benefits of such bonus, were certainly not for Sanjaykumar alone, but the same were passed on to the family members as well. On account of the accident and the demise of Sanjaykumar, the family has certainly been deprived of such amounts. Taking into consideration the variable nature of such income, the MACT, may not have been justified in adding the entire amount to the annual income. However, the MACT, was not justified 11 j-fa-1243-16, caf-3466-16-487-17.sxw in excluding such income in its entirety and proceeding on basis that the same could never be taken into consideration for determining the annual income of Sanjaykumar.

(a) As observed earlier, the deduction towards contributory negligence, in the facts and circumstances of the present case, should not have exceeded 30% to 35%;

(b) That the MACT should have given some credence to the performance linked bonus, which Sanjaykumar was drawing, whilst in service;

(c) That the MACT was required to make an award of at least Rs.1,00,000/- towards loss of estate, which, the MACT has failed to make in the impugned award;