Sanjay K. Agrawal, J.

1. Impugning the legality, validity and correctness of the order dated 8.10.2004 passed by the First Additional Motor Accidents Claims Tribunal, Surajpur, in Motor Accident Claim Case No. 52/2001, the Insurer/petitioner has filed the instant writ petition stating that the order passed by the Claims Tribunal is not in accordance with law. Imperative facts necessary to judge the correctness of the impugned order states as under:-

"1.1 In the claim case filed by the respondents/claimants herein, the Claims Tribunal passed award on 3.5.2002 and thereafter in compliance of the award the petitioner Company deposited the award amount inclusive of interest on 25.6.2003 Rs. 25,000/-, on 14.7.2003 Rs. 27500/- and by cheque dated 28.5.2003, 11.7.2003 and 24.7.2003 Rs. 1,48,612/-, however, the petitioner Insurance Company deducted an amount of Rs. 5124/- on payment of Rs. 51,236/- made to the respondents/claimants on 24.7.2003 as tax deducted at source under the provisions contained in Section 194-A of the Income Tax Act, 1961 (hereinafter refereed to as 'the Act, 1961')."

2. The petitioner/insurer by filing this writ petition has questioned the impugned order stating