JUDGMENT :

Authored By : Ramesh Sinha, Ajit Kumar

Ramesh Sinha and Ajit Kumar, JJ.

1. Heard Sri Sudeep Agarwal, learned Counsel for the appellants, Sri Vibhuti Narain, learned Counsel for respondent No. 1, Sri Hemant Kumar, Advocate holding brief of Sri V.K. Gupta, learned Counsel for respondent No. 2 and perused the record.

2. This first appeal from order is directed against the award dated 29th September, 2012 passed by the Claim Tribunal/District Judge, Azamgarh allowing the claim petition of the claimants bearing No. 840 of 2009 for a compensation of Rs. 6,89,336/- @ 7% simple interest per annum, for the purposes of enhancement.

3. Assailing the award on the issue of computation of compensation, it has been argued that while making the assessment of income of the deceased son of the claimants, the Tribunal has manifestly erred in taking into consideration only the basic pay and the dearness allowance and then deducting the tax from that. He submits that in view of the authority pronounced by the Supreme Court in the case of Sunil Sharma v. Bachinder : 2011 LAWS SC 273 the house