G. P. Mittal, J.

1. The Appeal is for enhancement of compensation in respect of death of Rahul Gupta, who was aged 23 years and a bachelor at the time of the accident.

2. The Tribunal took the deceased's income as per the income tax return for the assessment year 2008-09 (Financial year 2007-08) as Rs. 1,16,200/-, applied the multiplier of “14” as per the age of the deceased's mother and computed the loss of dependency as Rs. 8,13,400/-. After awarding notional sums under non pecuniary heads overall compensation of Rs. 8,13,400/- was granted.

3. The contention raised on behalf of the Appellants are: -

(i) The deceased's income should have been considered as Rs. 1,99,007/- as per the income tax return for the assessment year 2009-10 (Financial year 2008-09).

(ii) The deceased was a young boy of 23 years. He had bright future prospects. 50% addition should have been made on account of the future prospects.

(iii) The multiplier should have been applied according to the age of the deceased.

4. During evidence PW-1 stated that the deceased was in the business of raw cotton. The income tax returns for AY 2006- 07, 2007-08, 2008-09 and 2009-10 show that the deceased returned an income