HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW FIRST APPEAL FROM ORDER No. - 75 of 2023 Court No. - 19 HON'BLE RAM MANOHAR NARAYAN MISHRA, J. Heard learned counsel for the appellant, learned counsel for respondent nos. 1 to 4 and perused the record. Respondent nos. 5 and 6 has also put in appearance through Counsel Mohd. Alishah Faruqui, who has filed his Vakalatnama on 08.05.2023, but none has appeared on their behalf. The instant first appeal From Order under Section 173 of the Motor Vehicle Act has been preferred against the judgment and award dated 29.11.2022 passed by learned Motor Accident Claims Tribunal (South) Lucknow in Claim Petition No. 879 of 2018. Learned counsel for the appellant submits that the impugned award dated 29.11.2022 passed by the Motor Accident Claims Tribunal (South), Lucknow in Claim Petition No.879/2018 is being assailed on limited grounds inasmuch as the issue of negligence has not been decided. Moreover while granting compensation, appropriate deduction in terms of the Income-Tax has also not been provided. Accordingly, the impugned award has been vitiated. Appeal was admitted on 14.03.2023 and an interim order was passed to the effect that if the appellant deposits the entire amount under the impugned award within six weeks from that day, after adjusting the statutory amount, deposited before this Court, the execution of the impugned award dated 29.11.2022, passed by the Motor Accident Claims Tribunal, Lucknow in Claim Petition No.879 of 2018, shall remain stayed, till further orders of this Court. It is further provided that out of the aforesaid sum, 50% of the amount shall be distributed amongst the claimants-respondents in accordance with the impugned award. The remaining 50% of the aforesaid sum shall be invested in some nationalized Versus Counsel for Appellant(s) : Ashish Kumar Srivastava Counsel for Respondent(s) : Balendu Shekhar, Haider Ali, Mohammad Alishah Faruqi, Mohd. Suhail The New India Asssurance Company Ltd. Lko. Thru. Assistant Manager .....Appellant(s) Smt. Ranjana Devi And Others .....Respondent(s) bank under the Fixed Term Policy, which shall be subject to the final disposal of this appeal. Learned counsel for the appellant/ Insurance Company has submitted that the appellant has already complied with the said interim order 14.03.2023 and the awarded amount has been deposited before the Tribunal. At the stage of final hearing of the present appeal, learned counsel for the appellant has confined his plea to the extent that out of monthly income of the deceased calculated in the impugned judgment and award as Rs. 45764/- the amount of income tax which comes out as Rs. 1236.166 should be deducted while deciding the quantum of compensation. Learned counsel for the appellant submits that even if it is assumed that the deceased was paying Rs. 1236.166 as monthly income tax, the annual deduction of income tax comes out Rs. 14834/-. This amount is liable to be deducted from the monthly and annual income of the deceased. Learned counsel for the respondents raised no objection to the prayer made by learned counsel for the appellant and submitted that the income tax paid by the deceased, may be deducted from the monthly and annual income of the deceased while ascertaining the quantum of compensation. Keeping in view the limited plea made by learned counsel for the appellant at this stage and concurrence of learned counsel for the claimants in that aspect regarding deduction of income tax, the appeal is partly allowed. Learned Tribunal is directed to re-ascertain the quantum of compensation while deducting Rs.14834/ as annual income tax of the deceased from annual income of the deceased which is calculated as Rs.5,49,168/- in the impugned award and thus, the net salary of the deceased will be taken as Rs. 5,34,334/- after deduction of income tax and the compensation will be recalculated in accordance with this net salary as income of the deceased. The other terms and conditions applied by learned Tribunal will be intact.The statutory deposited of Rs.25,000/- at the time of filing of appeal will be remitted to the Tribunal immediately which shall be adjusted towards compensation amount which is payable to the claimants. Appeal is partly allowed. November 20, 2025 dk/ FAFO No. 75 of 2023 2 Digitally signed by :- DEVENDRA KUMAR High Court of Judicature at Allahabad, Lucknow Bench