Impugned Award of 8th February, 2008 grants compensation of Rs.4,72,600/- with interest @ 7% per annum on account of death of one businessman-Yogesh Chand Jain, aged 23 years, in a road accident on the intervening night of 30th June and 1st July, 2005. The facts are already noted in impugned Award and so needs no reproduction. Suffice to note that deceased – a shop-keeper, was engaged in business of selling garments at Pahari Dheeraj. To assess the income of deceased, learned Tribunal has relied upon Income Tax Return (Ex.PW-5/3), which is of a period prior to his death, and on its basis, the income of deceased has been quantified to be Rs.73,200/- per annum. Pertinently, the Income Tax Return filed after the death of deceased has been left out of consideration. While taking the age of claimant to be 52 years and 48 years respectively and by applying the multiplier of 11 and deducting 50% towards ‘personal expenses’, ‘loss of dependency’ has been assessed by learned Tribunal at Rs.4,02,600/-. Under the non-pecuniary heads, Rs.10,000/- has been awarded towards ‘funeral