Assessing Income of Unorganized Sector Workers: Insights from Gujarat High Court
The Gujarat High Court recently highlighted the challenges of assessing the income of self-employed individuals working in the unorganized sector. These challenges arise during maintenance pleas under Section 125 of the Criminal Procedure Code (CrPC). The court emphasized the need for some level of guesswork to determine a husband’s income in such scenarios.
A bench led by Justice JC Doshi noted that in cases involving self-employed husbands, accurate income disclosure is often avoided, making it difficult to determine the truthful income. This observation came during a revision plea filed by a husband contesting a family court’s order to pay Rs. 40,000 per month as maintenance to his wife and daughter.
The Case Details
The husband’s counsel argued that his client’s income was less than the maintenance amount granted by the Family Court. According to the salary slip provided, he earned Rs. 23,600 per month. Additionally, the counsel pointed out that the wife was highly qualified and previously employed as a manager at a university, making her capable of self-support.
Conversely, the wife’s advocate supported the Family Court’s decision, stating that the court had thoroughly examined the evidence and estimated the husband’s monthly income to be between Rs. 1 to 1.5 lakh. The wife had resigned from her job and was not earning at the time of the trial.
Court’s Analysis and Decision
The High Court reviewed the Family Court’s order and the evidence presented, concluding that the husband was likely underreporting his income. The court referred to the Supreme Court’s ruling in Kiran Tomar vs State of Uttar Pradesh (2022), which noted that income tax returns are not always a reliable indicator of real income in matrimonial disputes. The Supreme Court had emphasized the need for a holistic assessment of available evidence to determine true income.
Justice Doshi observed that the husband did not provide any income tax returns during the trial, reinforcing the difficulty in assessing his actual income. Given the challenges in accurately determining income in the unorganized sector, the court acknowledged that guesswork is sometimes necessary.
Emphasizing the limited scope of revision in such cases, the High Court found no grounds to interfere with the Family Court’s order and dismissed the revision plea.
Conclusion
This case underscores the complexities involved in assessing the income of self-employed individuals in the unorganized sector during maintenance pleas. The Gujarat High Court’s approach reflects the necessity of guesswork and holistic evidence assessment when truthful income disclosure is lacking. Legal professionals and individuals facing similar situations can gain valuable insights from this ruling.
