1. By consent of Mr. K.K. Das, learned advocate for the appellant and Mr. Amit Ranjan Roy, learned advocate for the respondents, the appeal is treated as on day's list and is taken up for hearing.

2. The appeal and the cross appeal relate to the judgement and order dated 12th December, 2011 passed by the learned Judge, Motor Accident Claims Tribunal, 2nd Court, Tamluk in M.A.C. Case No. 05 of 2010 filed under S.166 of the Motor Vehicles Act, 1988 .

3. The fact is the deceased, an employee of the KTPP, was born on 2nd July, 1955. On 9th July, 2009 he met with an accident and expired. At the time of death he was 54 years of age and was having monthly income of Rs. 13,332/-. After deducting the professional tax, the income of the deceased was Rs. 11,700/- per month. The Tribunal computed the annual income at Rs. 1,40,400/-. After deducting 1/3 towards personal expenses, which he would have spent had