JUDGMENT

P.S.Dinesh Kumar, J. - In this appeal, insurer has challenged judgment and award dated 27.11.2018 passed in MVC No.217/2017, on the f i le of Senior Civi l Judge and MACT, Gangavathi.

2. Heard Smt.Anusha V. Sangami, learned advocate for insurer and Shri G.R.Turamari , learned advocate for claimants.

3. Smt.Anusha for the insurer has urged following two grounds in support of this appeal .

* Licence of the driver of of fending vehicle does not contain endorsement to drive non transport vehicle; and

* Whi le computing loss of dependency, tribunal has not deducted income tax component from the income of the deceased.

4. So far as the f irst contention with regard to endorsement on l icence to drive non transport vehicle is concerned, the issue is no more res integra and covered in Mukund Dewangan vs. Oriental Insurance Company Limi ted, (2017) AIR SC 3668 . The insurer cannot be absolved of it's l iabi lity for want of said endorsement.

5. The second contention is with regard to income tax component. Learned advocate for the insurer on instruction submitted that on perusal of the salary certi f icate and Form-16 of income tax, insurer is satisfied that income of deceased was no