Mr. K. Kannan J.: - All the three appeals relate to claims for compensation for death and injuries suffered in a motor accident. The claims are for enhancement of compensation determined in the respective cases. FAO No.5437 of 2010 is in relation to a claim for compensation for death of a person Sandeep. The claimants are parents and the widow. The father of the deceased gave evidence to the effect that the deceased was 30 years of age and he was an income tax assessee. He has stated that he was himself a retired teacher drawing Rs.7,000/- per month as pension. He claimed that his son was working in M/s Arya Ribbon Company, Sonepat and he was also working as a commission agent for LIC and earned Rs.24,000/- per month as income from both the sources. In the cross-examination, the witness admitted that there is nothing to show that his son was assessed to income tax and also had no evidence to tender with regard to nature of employment. The Tribunal, therefore, took the income to be Rs.4,000/- per month, made a deduction of 1/3rd and while adopting a multiplier of 17 as per the formula prescribed in Sarla Verma Vs. DTC [2009(3) Law Herald (SC) 2107 : 2010(1) Law Herald (Acc.