( 1. ) -CHALLENGING the order dated 8. 7. 2005 passed by Seventh motor Accidents Claims Tribunal, Gwalior directing the insurance company to deposit the amount of T. D. S. deducted from the compensation payable to the claimantsrespondents amounting to Rs. 12,800, the petitioner insurance company has filed this petition.

( 2. ) IT is the case of petitioner that as tax on the interest of the awarded amount is liable to be paid after deduction of income tax under section 194-A of Income Tax Act, insurance company deposited the amount after deducting a sum of Rs. 12,800 as tax on the interest amount. This deduction has been found to be illegal by the court below in the impugned order. Placing reliance on a judgment rendered by Gujarat High court in the case of United India Insurance co. Ltd. v. Mitaben Dharmeshbhai Shah, 2004 ACJ 1996 (Gujarat) and followed by this court in the case of National Insurance Co. Ltd. v. Sunita Jain, W. P. No. 939 of 2005; decided on 16. 1. 2006 (MP), Mr. Malhotra submits that deduction of interest amount made by the insurance company is proper. Therefore, learned Claims Tribunal has committed error in directing for payment of interest already deduct