Introduction: In a recent judgment, the Gujarat High Court shed light on the intricacies involved in determining the income of self-employed individuals, particularly in the context of matrimonial disputes. The case, involving a revision plea filed by a husband challenging a Family Court’s maintenance order, brought forth pertinent issues regarding the assessment of income in the unorganized sector.
Background: The High Court observed the inherent difficulty in assessing the income of self-employed individuals working in the unorganized sector, emphasizing the Family Courts’ reliance on guesswork due to the lack of accurate documentation. Citing the Supreme Court’s ruling in Kiran Tomar vs the State of Uttar Pradesh, the Court acknowledged the limitations of income tax returns as a sole guide to ascertain the real income of parties embroiled in matrimonial conflicts.
Case Analysis: The revision plea brought before the High Court contested the Family Court’s order directing the husband to pay maintenance to his wife and daughter. The husband, represented by counsel, argued that his actual income was lower than the maintenance amount awarded by the Family Court. However, the wife’s advocate supported the Family Court’s decision, asserting that the husband had failed to provide adequate evidence of his income.
Court’s Ruling: Upon examination of the evidence and considering the challenges in assessing income in the unorganized sector, the High Court upheld the Family Court’s order. The Court noted the husband’s failure to produce income tax returns during the trial and highlighted the necessity for Family Courts to engage in guesswork to determine the true income of self-employed individuals. Ultimately, the Court dismissed the revision plea, emphasizing the limited scope of revision in such cases.
Conclusion: The judgment serves as a reminder of the complexities involved in assessing income in matrimonial disputes, particularly concerning self-employed individuals in the unorganized sector. It underscores the importance of a holistic assessment of evidence by Family Courts and highlights the challenges faced in ascertaining accurate income figures. As the legal landscape continues to evolve, such cases shed light on the need for a nuanced approach to address the intricacies of income determination in family law proceedings.For more legal insights and updates, visit [Advocate Devadas Nayak’s blog](www.advocatedevadasnayak.com).