The court emphasized the inclusion of deceased's allowances in the calculation of compensation and the need to avoid excessive non-pecuniary damages. It also highlighted the court's authority to adjust the interest rate and set aside directions for payment of counsel fee and out of pocket expenses.

1. Dinesh Maan and Sudesh Kumar, suffered injuries in a motor vehicular accident that had occurred on 03.05.2009, due to negligent driving of motor vehicle described as car bearing registration No.DL-4CAF-3479 and died in the consequence. Two accident claim cases (MACT No792/10/09 and MACT No.793/10/09) were instituted by their respective dependent family members (hereinafter referred to as “the claimants”) on 11.09.2009. They were subjected to enquiry and, by separate judgments dated 11.07.2012, the tribunal held that the death had occurred due to negligent driving of vehicle insured with the appellant (insurer), it being held liable to pay the compensation thereby determined.

2. In the claim case on account of death of Dinesh Maan, the compensation was calculated thus :-

Sl. No.	Heads	Amount (in Rs.)
1.	Loss of dependency	31,31,532/-
2.	Funeral charges	20,000/-
3.	Loss of estate	1,00,000/-
4.	Loss of consortium	50,000/-
5.	Loss of love and affection and company, etc.	2,00,000/-
6.	Loss of care and attention, etc.	1,00,000/-
Total		36,01,532/-

3. In the claim case on account of death of Sudesh Kumar, the compensation was calculated thus :-

Sl. No.	Heads	Amount (in Rs.)
1.	Loss of dependency	46,99,344/-
2.	Funeral charges	25,000/-
3.	Loss of estate	1,00,000/-
4.	Loss of consortium	50,000/-
5.	Loss of love and affection and company, etc.	2,40,000/-
6.	Loss of care and attention, etc.	1,00,000/-
Total		52,14,344/-

4. The liability to pay the compensation in each matter has been fastened by the tribunal with interest @ 12% per annum, there being further direction to pay counsel fee and out of pocket expenses in each case, Rs.30,000/- and Rs.10,000/- in the first case and Rs.25,000/- besides Rs.5,000/- in the second case.

5. The insurer came up with these appeals challenging the computation of compensation awarded, the rate of interest levied and the directions about payment of counsel fee and out of pocket expenses.

6. In case of Dinesh Maan, the claimants had proved the salary received by the deceased from Korus Engineering Solutions Pvt. Ltd. by document (Ex.PW-4/2), which reveals the total emoluments in the sum of Rs.11,000/- and the annual salary package of Rs.1,63,740/-, it inclusive of food allowance and conveyance allowance, to which exception is taken. In case of Sudesh Kumar, the income of the deceased was proved by salary slip (Ex.PW-1/B) issued by North Delhi Power Limited (NDPL) in whose employment the deceased was engaged. The claimants had also proved by salary slip (Ex.PW-2/2) for the month of April, 2009 which, for purposes of Form 16 (income tax liability), also indicated the gross total income of Rs.1,81,894-. The tribunal took the emoluments shown earned in the month of April, 2009 as the bench mark, the objection of the insurer being that it is the gross total income declared for income tax purposes which has been taken as the basis.

7. Both the above contentions in each case must be rejected.

8. There is no reason why the above mentioned allowances earned by the deceased Dinesh Maan should be kept out. They were part of the regular terms and conditions of the service and would lead to corresponding savings and, thus, have a bearing on the loss of dependency. The same logic applies to the other case. Salary for purposes of income tax calculation is distinct from earnings.

9. There is, however, substance in the grievances in these cases about the non pecuniary heads of damages which are way above the dispensation as approved by the ruling of the Constitution Bench of the Supreme Court rendered on 31.10.2017 in SLP (C) 25590/2014, National Insurance Company Ltd. Vs. Pranay Sethi and Ors.

10. Thus, in lieu of non-pecuniary damages awarded by the tribunal, Rs.40,000/- towards loss of consortium and Rs.15,