JUDGMENT : G.P. Mittal, J. 1. The appeal is for enhancement of compensation of Rs. 8,27,000 awarded for the death of Sanjeev Gupta who died in a motor accident which occurred on 28.2.2008. The Motor Accidents Claims Tribunal (the Claims Tribunal) accepted the deceased's income as per the income tax return (ITR), deducted 50 percent towards his personal and living expenses (since he was a bachelor), applied the multiplier of 13' (appropriate to the age of deceased's mother) to compute the loss of dependency as Rs. 7,96,666. 2. The Claims Tribunal further awarded a sum of Rs. 10,000 each for loss of love and affection, loss to estate and funeral expenses and assessed the overall compensation at Rs. 8,27,000. 3. The sole ground of challenge raised during the hearing of the appeal is that the deceased had received a total income of Rs. 2,01,879.96 in the financial year 2006-2007 (Assessment Year 2007-2008) which was clear from the TDS certificate issued by Life Insurance Corporation (LIC) to the deceased and which was filed with the ITR, relied on by the Claims Tribunal and duly proved on record. 4. It is urged that either there was a clerical mistake in mentioning gross total income or perhaps the deceased wanted to evade tax when he mentioned gross income as Rs. 1,22,564 instead of Rs. 2,01,879. 5. The document regarding the deduction of TDS on income from the insurance commission is not in dispute. Deceased had sought refund of the TDS amount of Rs. 20,592 deducted by the LIC which is reflected in the ITR filed with the Income Tax Department on 30.7.2007. 6. I need not go into the question whether the deceased wanted to evade income tax or there was any clerical mistake. It is, however, amply proved that the deceased had an income of Rs. 2.01,879 on account of the insurance commission during the relevant year. The appellants were entitled to the loss of dependency on the basis of the said income. There was liability of income tax of Rs. 14,300 on the said income of Rs. 2,01,879. 7. Thus, the loss of dependency comes to Rs. 12,19,263 [Rs. 2,01,879-Rs. 14,300 (income tax) x 1/2 x 13]. 8. On adding notional sum of Rs. 30,000 towards non-pecuniary heads as awarded by the Claims Tribunal, the overall compensation comes to Rs. 12,49,263. 9. The overall compensation is thus enhanced from Rs. 14,300 on the said income of Rs. 2,01,879. 7. Thus, the loss of dependency comes to Rs. 12,19,263 [Rs. 2,01,879-Rs. 14,300 (income tax) x 1/2 x 13]. 8. On adding notional sum of Rs. 30,000 towards non-pecuniary heads as awarded by the Claims Tribunal, the overall compensation comes to Rs. 12,49,263. 9. The overall compensation is thus enhanced from Rs. 8,27,000 to Rs. 12,49,263. 10. The enhanced compensation of Rs. 4,22.263 shall carry interest at the rate of 7.5 percent per annum from the date of filing of the petition till the date of payment in this court. 11. The enhanced amount along with interest shall be deposited by respondent insurance company in UCO Bank, Delhi High Court Branch, in the name of appellants within 6 weeks, which shall be equally apportioned in their favour and shall be held in fixed deposit for a period of three years. 12. The appeal is allowed in above terms. Pending applications also stand disposed of.