Manjit Kaur And Others vs Ramesh Kumar And Others on 8 January, 2014
As regards the son, his admitted salary was `28,070/- at the
time of his death which is taken as `28,000/- for the sake of convenience.
The total income would come to `3,36,000/- p.a. In the circumstances, it
would be appropriate to take the amount of `36,000/- to be payable as
income tax. The net income would come to `3 lac. To that 50% thereof is
added towards future prospects in view of the observations made by this
Court in F.A.O. No.2990 of 2011, titled as Manjit Kaur and others vs.
Ramesh Kumar and others, decided on 08.01.2014. It would not be
unreasonable if deduction of 2/3rd is applied. As per the age of the deceased
the multiplier of 16 has to be applied but as per the age of the claimants the
multiplier of 13 has to be applied.