1 MAC No. 303 of 2022 2025:CGHC:61288 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MAC No. 303 of 2022 1.Smt. Annapurna Goswami W/o Late Nikhil Kumar Goswami, Aged About 32 Years; 2.Smt. Manika Goswami W/o Late Sugandas Goswami, Aged About 55 Years; 3.Kumari Poonam Goswami, D/o Late Sugandas Goswami, Aged About 34 Years; All are R/o Ward No. 13 Arya Nagar, Durg, Tahsil And District Durg (Chhattisgarh). ... Appellants versus 1.Mukesh Kumar Yadu S/o Dandi Ram Yadu, Aged About 42 Years, R/o Kanhar Para, Shivpuri, Ward No. 16, Jamul Bhilai, Tahsil And District Durg (Chhattisgarh). 2.Paramjit Singh S/o Late Avtar Singh, Aged About 46 Years, R/o 911, Ward No. 14 Kailash Nagar, Industrial Area, Jamul Bhilai, Tahsil And District Durg Chhattisgarh 3.United India Insurance Company Limited, Through Branch Manager, Address- Micro Office Paras ANKIT KUMAR SINGH Digitally signed by ANKIT KUMAR SINGH Date: 2025.12.17 11:06:43 +0530 2 MAC No. 303 of 2022 Complex, SBI Near Station Road Guruvdara, Station Road, Durg, Tehsil And District Durg Chhattisgarh. ... Respondents For Appellants :- Mr. Utsav Mahiswar, Advocate. For Respondents No.1 & 2 :- Ms. Sweksha Sharma, Advocate, on behalf of Mr. Aditi Singhvi, Advocate. For Respondent No.3. :- Mr. Dashrath Gupta, Advocate. SB- Hon'ble Shri Justice Sanjay K. Agrawal Judgment On Board 16.12.2025 1.This appeal under Section 173 of the Motor Vehicles Act, 1988 (for short “Act of 1988”) has been preferred by the appellants/claimants seeking enhancement in the amount of compensation, challenging the impugned award dated 30.11.2021 passed by the 7th Additional Motor Accident Claims Tribunal, Durg, Chhattisgarh (for short “Claims Tribunal”) in Claim Case No. 152/20220 whereby learned Claims Tribunal has allowed the claimants’ application and awarded a sum of 47,61,480/- ₹ as compensation along with interest. 3 MAC No. 303 of 2022 2.Mr. Utsav Mahiswar, learned counsel for the claimants, would submit that learned Claims Tribunal has erred in deducting the 5% income tax from the monthly income of the deceased which ought to be deducted from the annual income of the deceased and, therefore, the compensation awarded by the Claims Tribunal may suitably be enhanced. 3.Ms. Sweksha Sharma, learned counsel for respondents No.1 & 2, would submit that the respondents No.1 & 2 are not liable to pay the compensation amount. 4.Mr. Dashrath Gupta, learned counsel for the Insurance Company/respondent No.3, would submit oppose the prayer made by learned counsel for the claimants and submit that the amount of compensation awarded by the Claims Tribunal is just and proper which does not call for any interference. 5.I have heard learned counsel for the parties, considered their rival submissions made herein 4 MAC No. 303 of 2022 above and gone through the records meticulously. 6.Admittedly, the Claims Tribunal has deducted 5% amount towards the income tax from the monthly income of the deceased. However, in considered opinion of this Court, 5% amount of income tax ought to have been deducted from the yearly income of the deceased. Thus, in light of the aforesaid discussion this Court is computing the compensation as below:- Sr. No. Heads Compensation awarded by the Tribunal Compensation awarded by this Court 1. Income ₹28,601 x 12 = ₹3,43,212/- ₹28,601 x 12 = ₹3,43,212/- 2. Annual Income after 5% tax deduction ₹2,87,280/- (monthly income taken by the Claims Tribunal to be 23,940/- ₹ ₹3,38,556/- (monthly income taken by the Claims Tribunal should be ₹28,213/- 3. Multiplier (x) 16 = ₹45,96,480/- (x) 16 = ₹54,16,896/- 4. Deduction (-) 1/3 = ₹15,32,160/- ₹45,96,480– 15,32,160= 30,64,320/- ₹ (-) 1/3 = ₹18,06,632/- ₹54,16,896– 18,05,632= ₹36,11,264/- 5. 50% of above income to be added towards future prospect (+)50% = ₹15,32,160/- = 45,96,480/- ₹ (+)50% = 18,05,632/- = ₹ ₹54,16,896/- 5 MAC No. 303 of 2022 6. Loss of Estate ₹16,500/- 16,500/- ₹ 7. Funeral Expenses ₹16,500/- 16,500/- ₹ 8. Consortium ₹1,32,000/- 1,32,000/- ₹ Total ₹47,61,480/ - ₹55,81,896 /- 7.In view of the aforesaid analysis, the amount of compensation of ₹47,61,480/- awarded by the Claims Tribunal is enhanced to 55,81,896 ₹ /-. Hence, after deducting the amount of ₹47,61,480/-, the appellants are held to be entitled to an additional amount of ₹8,20,416/- . The concerned respondent is directed to deposit the amount of compensation as enhanced by this Court within a period of three months from the date of receipt of copy of this order. The additional amount of compensation shall carry interest @9% per annum from the date of filing of claim application before the Tribunal till its realization. Rest of the conditions of the impugned award shall remain intact. 6 MAC No. 303 of 2022 8.Accordingly, this appeal is allowed in part and the impugned award is modified to the extent as indicated herein-above. Sd/- (Sanjay K. Agrawal) Judge Ankit