K. Vinod Chandran, CJ. – The Insurance Company in the above writ petition challenged the order of the Motor Accidents Claims Tribunal, Muzaffarpur (hereinafter referred to as the ‘Tribunal’) which directed the Insurance Company to pay an amount of Rs. 17,126/- being the TDS deducted with interest at the rate of 9% per annum from 29.01.2008 till payment. The Insurance Company, before the Tribunal and before this Court, asserts that there can be no liability cast on the Insurance Company of a like nature. When the amounts are deducted as TDS, from the interest amounts granted in accordance with an award of the MACT, the claimant has to approach the Income Tax Department for a refund.

2. In the present case, we find an infirmity insofar as the Tribunal having passed the order in an application in which the applicant expired when the order was passed. In the present case, a substitution petition has been filed by one Bhola Shah, aged about 41 years, son of Late Babulal Sah, the applicant before the Tribunal. The applicant is said to have died on 02.04.2015 and the order was passed on 09.02.2018, after the death. Substitution application has been filed by the Insurance Company also seeki