2025:HHC:30837 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CMPMO No.71 of 2022 Decided on: 09.09.2025 The Oriental Insurance Company Ltd. … Petitioner Versus Ankush Kapoor & another … Respondents Coram Hon’ble Mr. Justice Ajay Mohan Goel, Judge. Whether approved for reporting?1 ____________________________________________________ _ For the petitioner : Dr. Lalit Kumar Sharma, Advocate. For the respondents : Mr. Karaan Singh Kanwar, Advocate, for respondent No.1. Mr. Diwan Singh Negi, Advocate, for the respondent No.2. Ajay Mohan Goel, Judge (Oral) By way of this petition, the Insurance Company has assailed order dated 04.12.2021, passed by learned Motor Accident Claims Tribunal-I, Kullu, District Kullu, H.P., in Execution Petition No.163 of 2019 (Annexure P-5), in terms whereof, learned Tribunal has directed the Insurance Company to pay an amount of Rs.42,000/-, which was deducted from the compensation amount as Income Tax to the claimants. 2. Having heard learned Counsel for the parties and having perused the impugned order, this Court is of the considered view that there is no infirmity in the impugned order. 3. In light of the fact that the compensation, which is awarded under the Motor Accident Claims Tribunal Act, obviously no 1 Whether reporters of the local papers may be allowed to see the judgment? 2 2025:HHC:30837 tax can be deducted at source from the said compensation amount. 4. Accordingly, as this Court does not finds any infirmity in the impugned order, this petition is disposed of by not interfering with the impugned order, but with the observation that the Insurance Company is also is at liberty to recover the said amount from the Income Tax Department, as obviously the deduction of the said amount by the Income Tax Department is also not sustainable in the eyes of law. The amount in terms of the order passed by the learned Tribunal, if not already deposited, be deposited by the Insurance Company before the learned Tribunal, so that it could be released in favour of the claimant. In case the amount already stands deposited either before the learned Tribunal or before the Registry of this Court, then the same be remitted to the bank account of the claimants on the strength of this order, details whereof shall be supplied by the learned Court. Interim order, if any, stands vacated. Pending miscellaneous application(s), if any also stand disposed of accordingly. (Ajay Mohan Goel) Judge September 09, 2025 (Rishi)