JUDGMENT

G. P. Mittal, J. (ORAL)

1. The Appeal is for enhancement of compensation of Rs. 8,27,000/- awarded for the death of Sanjeev Gupta who died in a motor accident which occurred on 28.02.2008.

2. The Motor Accident Claims Tribunal (the Claims Tribunal) accepted the deceased's income as per the Income Tax Return (ITR), deducted 50% towards his personal and living expenses (since he was a bachelor), applied the multiplier of 13' (appropriate to the age of the deceased's mother), to compute the loss of dependency as Rs. 7,96,666/-.

3. The Claims Tribunal further awarded a sum of Rs.10,000/- each towards Loss of Love and Affection, Loss to Estate and Funeral Expenses and assessed the overall compensation as Rs.8,27,000/-.

4. The sole ground of challenge raised during the hearing of the Appeal is that the deceased received an income of Rs.2,01,879.96P in the financial year 2006-2007 (Assessment Year 2007-2008) which was clear from the TDS Certificate issued by the Life Insurance Corporation (LIC) to the deceased and which was filed with the ITR, relied on by the Claims Tribunal and was duly proved on record.

5. It is urged that either there was a clerical mistake in