Income Tax Returns Do Not Necessarily Furnish an Accurate Guide of the Real Income: Gujarat High Court in Maintenance Revision Case

The High Court of Gujarat, under the bench of Honourable Mr. Justice J. C. Doshi, dismissed a revision application challenging a Family Court’s order for maintenance. The husband’s application, made under Section 397 read with Section 401 of the Cr.P.C., contested the monthly maintenance of Rs. 40,000 awarded to his wife and daughter.

The core legal issue involved the assessment of maintenance, focusing on the husband’s income and the wife’s earning capacity. The husband’s appeal centered around his alleged inability to pay the determined maintenance and questioning the wife’s earning potential.

The revision application arose from an earlier Family Court order mandating the husband to pay maintenance. The husband argued that his income was insufficient for such maintenance and that his wife, being qualified and previously employed, could sustain herself.

The court scrutinized the husband’s income, considering his possible underreporting and the absence of substantial evidence regarding the wife’s current employment status.

Emphasis was placed on the husband’s responsibility under Section 106 of the Evidence Act to reveal his true income.

The judgment referred to multiple precedents to emphasize the importance of a comprehensive assessment of evidence in maintenance cases.

Recognizing the tendency to underreport income in matrimonial disputes, the Court highlighted the need for a realistic assessment of the husband’s earnings.

The Court deliberated on various factors, including the standard of living during the marriage and the financial status of both parties.

Decision: The High Court upheld the Family Court’s order, dismissing the revision application. The Court found no merit in the husband’s plea under the constrained revisional jurisdiction of Section 397 read with Section 401 of the Cr.P.C.

Date of Decision: 21/03/2024.

MEGHRAJSINH VS MEGHAVINIBA