This appeal by the Insurance Company is directed against the award dated 19-08-2010 passed by the learned Motor Accident Claims Tribunal, South Tripura, Udaipur in case No. T.S.(MAC) 98 of 2009 whereby the learned Tribunal has awarded Rs.18,59,112/- in favour of the claimant.

2. The main issues raised by Mr. P. Gautam, learned counsel for the appellant, are as follows:-

(i) That, the learned Tribunal erred in not deducting the component on income tax from the salary of the deceased; and

(ii) That, the learned Tribunal wrongly applied a multiplier of 11 because the petitioner would have earned only for 5(five) more years till the age of 58 and he would not have earned any amount thereafter.

3. I find no merit in any of these two contentions. The last pay certificate of the petitioner has been exhibited on record and the certificate shows that the total monthly income of the deceased was Rs.20,899/-. He was also getting GPF deducted @ Rs.4,000/- per month. This Court can take judicial notice of the fact that a person can claim deduction of Rs.1,00,000/- per year by investing in GPF and other related investments. In this case, the last pay certificate itself shows that the c