Vivek Singh Thakur, J.

Present petition has been filed against direction passed by the Commissioner under Employees' Compensation Act, Paonta Sahib, District Sirmaur, H.P. (hereinafter referred to as 'the Commissioner') in Execution Petition No. 57/2016 (23/10 of 2016), titled Neem Kumari and another versus National Insurance Company Ltd., filed by claimants/respondents No. 1 and 2 for payment of balance amount of Rs.64,442/- alongwith interest, which were not paid by the petitioner/Insurance Company to the claimants/respondents but were deducted as TDS for income tax on interest payable to the claimants/respondents on compensation awarded in their favour under Employees' Compensation Act and deposited with respondent No. 3 through Income Tax Officer, Nahan.

2. Facts of the case, in brief, are that the respondents/claimants filed a claim petition being Claim Petition No. 10ECA/2 of 2011/09 under Section 4 of the Workmen Compensation Act (now Employees' Compensation Act) for compensation on account of death of Shri Dhan Bahadur, who, while working as a driver, died in an accident, dated 7th January, 2009. The Commissioner allowed the petition on 13th January, 2015, by awardi