- motor vehicles act, 1988
[c.a. no. 59/1988]section 168; [s.b. sinha & h.s. bedi, jj ] determination of compensation meaning of income of victim held, the term income has different connotations for different purposes. a court of law, having regard to the change in societal conditions must consider the question not only having regard to pay packet the employee carries home at the end of the month but also other perks which are beneficial to the members of the entire family. loss caused to the family on a death of a near and dear one can hardly be compensated on monetary terms. section 168 uses the word just compensation which, in our opinion, should be assigned a broad meaning. it cannot be lost sight of the fact that the private sector companies in place of introducing a pension scheme takes recourse to payment of contributory provident fund, gratuity and other perks to attract the people who are efficient and hard working. different offers made to an officer by the employer, same may be either for the benefit of the employee himself or for the benefit of the entire family if some facilities are being provided whereby the entire family stands to benefit, the same, must be held to be relevant for the purpose of computation of total income on the basis whereof the amount of compensation payable for the death of the kith and kin of the applicants is required to be determined. the amounts, therefore, which were required to be paid to the deceased by his employer by way of perks, should be included for computation of his monthly income as that would have been added to his monthly income by way of contribution to the family as contradistinguished to the ones which were for his benefit. from the said amount of income, the statutory amount of tax payable thereupon must be deducted.1. the petitioner seeks quashing of the impugned order passed by the customs, excise & gold (control) appellate tribunal, annexure-6 to the writ petition.2. counsel for the petitioner submits that remedy of reference under gold (control) act, 1968 is not available to the assessee against the tribunal's order, inasmuch as the act stood repealed on 6-6-1990. in this connection, section 6 of the general clauses act, 1897 may be usefully referred. clause (e) of section 6 of that act when properly read, states that where any central act made after the commencement of the general clauses act repeals any enactment hitherto made, then unless a different intention appears the repeal shall not affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing act has not been passed.(emphasis supplied)3. from a perusal of section 6 of the general clauses act, it is clear that the remedy of reference will not be affected, which the petitioner may avail in accordance with law.4. the petition is dismissed on the ground of alternative statutory remedy of reference.