V. M. KANADE, J.

( 1 ) THE award passed by the Motor Accident Claims tribunal, Satara, in Motor Accident Claim Petition No. 127 of 1986 is being challenged by the appellant-Maharashtra State Road Transport Corporation. The motor Accident Claim Tribunal, hereinafter referred to as "the MACT", by its common judgment and award dated 31st December, 1988, in respect of 19 applications filed for compensation against the Maharashtra State Road Transport corporation, hereinafter referred to as "the MSRTC", had awarded compensation to the respondents to the tune of Rs. 2,52,000/- with interest at the rate of 12 per cent per annum from the date of filing of the petition till realisation of the said amount. Facts :

( 2 ) BRIEF facts of this appeal are as under :- the S. T. bus owned by the appellant-MSRTC, which was travelling from satara to Bombay on 17th January, 1986, had met with an accident in Khambatki ghat, Lonawala, and the bus fell into a valley which was approximately 327 feet deep and, as a result of the said accident, all the 39 passengers, driver and conductor of the said bus were killed on the spot. Several claims were filed by the claimants, who are relatives of the persons who expired in the said accident. The MACT with the consent of all the parties recorded common evidence in respect of all these cases and granted compensation to the various claimants, as per their respective claim in the claim petitions. In the present case, the respondents herein had claimed compensation of Rs. 11,80,000/ -. However, the mact granted compensation to the tune of Rs. 2,52,000/- with interest at the rate of 12 per cent per annum. The MSRTC filed an appeal only in respect of the present case and no appeal had been preferred in respect of other 18 claimants in the said cases. After the appeal was admitted, cross objections were filed by the respondents/claimants for the balance amount of their original claim.

( 3 ) IN support of their claim, the claimants examined the eldest son of the deceased and Income Tax Practitioner Balkrishna Diwanji. The MACT, after appreciating the evidence on record, came to the conclusion that the dependency of the claimants was to the extent of Rs. 3,000/- per month and considering the age of the deceased, the MACT was of the opinion that the suitable multiplier would be 7 and accordingly calculated the compensation to the tune of rs. 2,52,000/ -. Submissions :

( 4 ) LEARNED counsel appearing on behalf of the S. T. Corporation strenuously urged before us that the compensation awarded by the MACT was excessive. He has taken us to the evidence of Shri Katagi and Income Tax Practitioner Shri balkrishna Diwanji, who were examined by the claimants. He submitted that shrishailya admitted in his deposition that the net profit for the year 1984-85 of their firm-Katagi and Co. was Rs. 66,000/- and that the father had 50% share and three younger brothers had 50% share. Learned counsel submitted that the income of the deceased was therefore quantified at Rs. 33,000/- per annum. He submitted that out of all the claimants, only two sons were minor and the other sons were major and were not dependent on the father. He submitted that the age of the widow of the deceased was 45 years and that the firm had continued to carry on business and had not been established that the firm had sustained loss on account of death of the deceased. He invited our attention to the admission given by the Income Tax Practitioner Shri Diwanji that the returns for the year 1985-86 were not finalised and no accounts had been submitted by the claimants to the income Tax Authorities, though, he had consistently requested the claimants to submit the same. On the basis of this admission, learned counsel therefore submitted that there was no loss sustained by the family, as a result of death of the deceased. He further submitted that so far as the agricultural income is concerned, the children had continued to raise crops and there was no loss in