ORDER :

1. This civil revision preferred under Section 115 of the CPC is directed against the impugned order dated 25.02.2020 by which the Motor Accident Claims Tribunal, Jashpur in M.A.C.T. Execution Case No.10 of 2013 has directed the applicant-company to deposit Rs.51,416/- holding that amount towards T.D.S. (Tax Deducted at Source) has been deducted illegally from the award amount, which was awarded to the claimants/non-applicants herein.

2. The aforesaid challenge has been made on the following factual backdrop:-

(i) The claimants/non-applicants No.1 to 5 preferred an application under Section 166 of the Motor Vehicles Act, 1988 (for brevity “the Act of 1988) claiming compensation for death of Keshvar Das on 07.01.2013 impleading owner, driver, and applicant – Insurance Company. The Motor Accident Claims Tribunal, Jashpur after full-fledged inquiry, by award dated 11.02.2015 passed an award of Rs.8,32,000/- along with interest of 9% from the date of application i.e. 04.03.2013 which was directed to be paid within one month from the date of award passed failing which 2% penal interest shall be awarded if the said amount was not paid CR No. 40 of 2020 within the stipulated time. The amount of compensation was duly apportioned by the learned Claims Tribunal holding that the non-applicant No.1 would be entitled for 5% of the award amount, non-applicant No.2 would be entitled for 20% and non-applicants No.3 to 5 would be entitled for 75% of award amount each along with cost. Being aggrieved against the award of the Claims Tribunal, Insurance Company – applicant herein preferred MAC No.408 of 2015 before this Court in which the liability of the Insurance Company was affirmed, however, order directing penal interest was set aside. Thereafter, the applicant – Insurance Company deposited the compensation amount without penal interest as set aside by this Court, but deducted an amount of Rs.51,416/- from the claimants compensation, holding it to be the amount of T.D.S. deducted as the interest amount exceeded Rs.50,000/- which the claimants/non-applicants herein objected and filed an application on 11.12.2019 to which the learned Claims Tribunal held that per claimant per year the amount of interest is less than Rs.50,000/-, therefore, in accordance with Section 171 of the Act, 1988 read with Section 194-A (3)(ix)and (ixa) of the Income Tax, 1961 (for brevity 'the Act of 1961), the amount of TDS could not have deducted and the learned Claims Tribunal directed the applicant herein for depositing the amount of Rs.51,416/-. Feeling aggrieved and dissatisfied against the impugned order dated 25.02.2020 the applicant has preferred this Civil Revision under Section 115 of the CPC.

3. Mr. B.N. Nande, learned counsel for the applicant, submits that the learned Claims Tribunal is absolutely unjustified in directing the amount of TDS Rs.51,416/- which has been deducted towards interest to be deposited by the impugned order as Rs.8,32,000/- with 9% interest from the date of filing of application i.e. 04.03.2013 was awarded and the interest amount on the said amount comes to Rs.2,57,078/- on which 20% TDS has been deducted as per Section 194A(3)(ix) and (ixa) of the Act, 1961, which is strictly in accordance with law and the impugned order is liable to be set aside. In support of his case he would rely upon the decision of the Madhya Pradesh High Court in the matter of Oriental Insurance Company Limited v. Kala Bai and Others, 2020 SCC OnLine MP 4673.

4. None appears on behalf of the non-applicants though served. In that view of the matter this Court has requested Mr. Ashish Tiwari, Advocate, who was present in the Court, to which he has graciously agreed to assist the Court and accordingly, made oral submission as well as submitted written submission.

5. I have heard Mr. B.N. Nande, learned counsel for the applicant, and Mr. Ashish Tiwari, learned Amicus Curiae, considered their submissions made herein-above and gone through the records with utmost