JUDGMENT :- A.K. Basheer, J. – The appellant, who had suffered certain injuries in a road traffic accident, had instituted a claim petition before the Motor Accidents Claims Tribunal. His claim petition was allowed and he was awarded a sum of Rs.2,77,500/- with interest. In appeal, the compensation awarded by the Tribunal has been enhanced by this court. 2. However, the grievance of the appellant is not connected with the judgment rendered by this court in his appeal. Learned counsel for the appellant has highlighted a common difficulty that is being faced by majority of the claimants, who belong to lower income group. It is pointed out by the appellant that the Income Tax Department has been deducting tax at source while depositing the award amount before the Tribunal which in most of the cases may not be warranted at all. 3. The prayer in this application is to issue a direction to the insurance companies to produce Tax Deduction Certificates relating to individual claimants before the Tribunals at the time of deposit of the award amount and also to direct the Tribunals to issue the certificates to the claimant at the time of disbursement of the amount in deposit. 4. We have heard Ms. Manju, learned counsel for the petitioner, Sri. Mathews Jacob, learned Senior Counsel, Sri V.P.K. Panicker and Sri. Murickan on behalf of various Insurance Companies and Sri Jose Joseph representing the Revenue as amicus curie. 5. We do not propose to refer to or deal with the various provisions contained in the Income Tax Act in this context. However, it appears that there is some lacuna in the procedure that is being followed by the Insurance companies in the matter of TDS Certificates. It is pointed out by Sri. Panicker that in view of the latest amendment to the Income Tax Act all Insurance companies are bound to submit quarterly E-Form to the Income Tax authorities giving details of the tax deducted at source along with the amount of tax, PAN number etc. of the person from whom tax is deducted, etc. But Insurance companies can issue TDS Certificates only after submission of the E-Forms. In most of the cases the companies are directed by the Tribunals to deposit the amount forthwith and therefore it may not be possible to produce the TDS certificate along with the cheque. of the person from whom tax is deducted, etc. But Insurance companies can issue TDS Certificates only after submission of the E-Forms. In most of the cases the companies are directed by the Tribunals to deposit the amount forthwith and therefore it may not be possible to produce the TDS certificate along with the cheque. However, in all cases the companies are sending the TDS certificates to the parties directly. 6. In our view, the hitch may lie here because in most of the cases the address of the parties available in the claim petitions might have changed over the years or there may be some omission on the part of the companies to send the certificate to the parties. Therefore, we are of the view that the insurance companies can be directed to produce TDS Certificates before the Tribunal, if not along with the cheque, at least within an outer limit of 3 months from the date of production of the cheque. Simultaneously, a copy of the certificate shall be sent to the party directly for information and reference. The Tribunal in turn shall release TDS Certificates to the counsel for the claimant, if a memo in this regard is filed so that the claimant can get refund from the Department. This in our view, will obviate much of the difficulties that he claimants may face in this connection. 7. The above directions shall be strictly followed by the Insurance companies and the Tribunals henceforth. 8. We place on record our appreciation for the assistance rendered by the learned counsel for the Insurance companies and the learned counsel for the Revenue. Registry shall send a copy of this order to all Tribunals and the Regional Offices of the insurance companies forthwith. Interlocutory application is closed.