The main legal point established in the judgment is the determination of contributory negligence in a motor accident and the application of the Income Tax Act and the Motor Vehicles Act in calculating compensation.

NOOTY.RAMAMOHANA RAO, J.

All these four Civil Miscellaneous Appeals are preferred by the New India Assurance Company Limited, the Insurer of a private Tourist Bus bearing Registration No.TN.23.AQ.6789.

2. The facts which are not in dispute are as follows:

(i) One Sri.Ramesh @ Ramakrishnamoorthy, his wife Sumithra @ Dexy Sunitha, their son Alen Paul, and their Domestic Help by name Uma were travelling in a Maruti Alto Car bearing Registration No.TN 02 R 9456, from Chennai to Bangalore on 23.05.2010. While they were on the stretch between Vellore and Ambur near about a Bus Stop, one half of the National Highway was closed for attending to certain maintenance works and consequently the road traffic on National Highway No.46 from North to South is diverted to the other half of the National Highway. It appears, the employees of National Highway Authority of India (NHAI) were helping the traffic flowing from North to South to get diverted on to the other half of the road to enable them to continue their further onward journey.

(ii) Just about that time, the Car driven by Mr. Ramesh has completed the task of entering the other half of the National Highway, and then there was a head on collusion between the Car and the bus bearing Registration No.TN.23.AQ.6789. Shri.Ramesh, his wife and their minor son Alen Paul died in the accident and the other occupant of the Car Uma sustained grievous injuries, but, survived the accident. Hence, Andrew Paul, the other surviving son of Mr.Ramesh and Mrs. Sumithra, maintained two separate Claim Petitions viz. M.C.O.P.No.825 of 2010, seeking compensation of Rs.4,00,000/- (Rupees four lakhs only) and M.C.O.P.No.827 of 2010, seeking compensation of Rs.7,00,000/- (Rupees seven lakhs) for the death of his brother Alen Paul and his mother Sumithra @ Dexy Sunitha. He also maintained M.C.O.P.No.826 of 2010, along with his paternal grand parents, seeking compensation of a sum of Rs.20,00,000/- (Rupees twenty lakhs) for causing the death of Sri. Ramesh. The injured Uma also maintained M.C.O.P.No.830 of 2010, seeking compensation of Rs.3,00,000/- (Rupees Three lakhs only) for the injuries sustained by her. Thus, all the four M.C.O.Ps were clubbed together and tried by the Motor Accidents Claims Tribunal, Poonamallee-cum-II Additional District Judge, Tiruvallur at Poonamallee. They stand disposed of by the Common Award dated 25th October 2013. It is as against the said Common Award, the present four Civil Miscellaneous Appeals have been preferred.

3. Heard Mr.R.Sivakumar, learned counsel for the appellant, Mr.Varadha Kamaraj, learned counsel for the 1st respondent in C.M.A.Nos.925, 927 & 928 of 2014 and respondents 1 to 3 in C.M.A.No.926 of 2014, Mr.R.Sree Vidhya, learned counsel for the 4th respondent in C.M.A.No.925,927 & 928 of 2014 and 6th respondent in C.M.A.No.926 of 2014.

4. On behalf of the claimants, four witnesses have been examined and 28 documents viz. EXs.P1 to P28 have been exhibited. On behalf of the respondents, no one was examined and no document has been exhibited either.

5. The lone surviving inmate of the car driven by Ramesh, Ms.Uma, who was severely injured, but survived the accident, was examined as P.W.2, while P.W.1 was the mother of the deceased Ramesh. The Ortho Surgeon, who has examined the injured Uma and certified about the extent of disability suffered by her, was examined as P.W.3. P.W.4 is the Officer in-charge of Human Relations of Jet Airways, in which organisation, the deceased Ramesh was working, has been examined to establish the earnings of the deceased Ramesh.

6. The driver of the bus which was involved in the accident was the one who went to Ambur Police Station, Vellore District, lodged a complaint and the F.I.R. was marked as EX.P1. Unfortunately, the driver of the bus who lodged the EX.P1-F.I.R., was not even examined on behalf of the appellant, before the Claims Tribunal. In the F.I.R. it has been clearly mentioned that the employees of NHAI, were organising the di