JUDGMENT :

1. A substantial question of law was raised as to the permissibility of accepting the actual salary of the deceased as on the date of death, for fixation of compensation in a proceedings initiated under the Employee's Compensation Act, 1923. The Compensation Commissioner has awarded an amount of Rs.33,35,690.45 with interest, based on the last drawn salary of the deceased, which comes to Rs.47,950/-. The alleged incident happened on 23.01.2011 and the victim fell down in a mixing pit of sulfuric acid and had sustained 20% burn injury. During the course of treatment, he met with a sad death due to myocardial infraction. The trial court has applied 50% of the last drawn salary and arrived at a compensation of Rs.33,35,690.45 and passed an award accordingly.

2. It was submitted by the learned counsel for the appellant that it is Section 4(1) of the Employee's Compensation Act, 1923 which governs the area and the compensation has to be calculated by applying 50% of the 'monthly wages' of the deceased employee multiplied by the relevant factor. It is also brought to the notice of this court as per the proviso attached to Section 4(1)of the Act, the Central Government may, by