'Life' does not mean a mere animal existence and this term occurring in Article 21 of the Constitution of India has been expounded and expanded by the Hon'ble Supreme Court of India and this Court in a long line of decisions and we have travelled a long way from Gopalan to Gandhi (A.K. Gopalan's case AIR 1950 SC 27) to (Menaka Gandhi's case AIR 1978 SC 597).

2. Motor Vehicle Accidents are on the rise everyday due to numerous reasons and loss of life and bodily injury in accident case is ever increasing and the victim can never be restored back to his original shape and live his life normally after he suffers an accident. For this kind of a suffering, the only solace the law can offer to him is payment of compensation.

3. The Courts are also cautious in matters of grant of compensation in Motor Accident cases and generally do not adopt a narrow, pedantic or hyper-technical approach. It is an unwritten norm that in cases of grant of compensation, the Courts have to be liberal and understand the difficulties of the victim and compensate him appropriately so that he or his family could limp their way back to a normal life, though not entirely possible.

4. The term 'Compensation' has been explained in R. Ramanatha Aiyar law dictionary referring to Blacks Law dictionary as:

“An act which a Court orders to be done, or money which a Court orders to be paid, by a person whose acts or omissions have caused loss or injury to another in order that thereby the person dandified may receive equal value for his loss, or be made whole in respect of his injury; remuneration or satisfaction for injury or damage of every description; remuneration for loss of time, necessary expenditures and for permanent disability if such be the result; remuneration for the injury directly and proximately caused by a breach of contract or duty; remuneration or wages given to an employee or officer.”

5. The scope of this term has been construed differently in various enactments to convey the meaning that compensation is offered as a solace for a loss suffered by the individual. The purpose of granting compensation in Motor Accident cases as it is already been stated previously is to ensure that the victim or his family is restituted for the great suffering on account of the accident.

6. Whether it would be appropriate to insist the victim who is awarded compensation to part with it or the interest that accrued on it towards payment as Tax Deduction at Source (TDS) as under the Income Tax Act 1961?. This is a crucial and important question that arises for consideration and this Court intends to clarify on this matter further as the same would have serious implications.

7. Before doing so, it is necessary to look into the facts of the present case on hand. The Respondent in the instant Revision Petiion has filed an Execution Petition R.E.P. No. 146 of 2010 before the Motor Accident Claims Tribunal, Dharmapuri in M.C.O.P. No. 879 of 2006 wherein the amount that they are entitled to Rs.4,23,271/- and in the memo filed before the Motor Accident Claims Tribunal, Rs.24,017/- has been deducted for TDS. R.E.P. No. 146 of 2010 that has been filed was allowed by the Court below and accordingly, the bus belonging to the Revision Petitioner Corporation was attached and the Corporation was directed to deposit the balance amount of Rs.30,774. Aggrieved by this order, the Petitioner has approached this Court and when the matter came up on an earlier occasion before this Court an Order dated 20.04.2012, was passed and wherein it has been directed as follows:

“The petitioner – Transport Corporation shall deposit the amount, which was not earlier deposited, to the credit of M.C.O.P.No.879 of 2006, on the file of the Motor Accident Claims Tribunal, Additional District Judge, Fast Track Court, Dharmapuri, without prejudice to their contention and the Tribunal is directed not to release that much portion of the disputed amount, pending C.R.P. The remaining amount can be released in favou