JUDGMENT :

1. Heard Mr. R. C. Paul, learned counsel for the appellant. Also heard Mr. R. Deka, learned counsel for the claimant/respondent No. 1 and Mr. S. C. Biswas, learned counsel for the respondent Nos. 2 and 3, the owner and driver of the offending vehicle.

2. The present appeal is preferred against the Judgment and Award dated 03.10.2015, passed in MAC Case No. 1728/2011 by the learned Member of MACT, No. 1, Kamrup, Guwahati.

3. The case of the claimants in brief is that on 26.07.2011, when the deceased was proceeding on National Highway No. 52 on foot, suddenly the offending vehicle bearing Registration No. AS-12/H-7524, driven in a rash and negligent manner, knocked down the deceased from back side, causing grievous injuries to the person which resulted in his death later.

4. In the present appeal, neither the accident is disputed nor the liability to pay compensation has been disputed. The only point urged by Mr. R. C. Paul, learned counsel for the appellant is that the learned Tribunal below while calculating the income of the deceased has not deducted the professional tax