1. Award dated 31st March, 2008 passed by the Commissioner under Workmen's Compensation Act, 1923 (for short Act of 1923) (Assistant Labour Commissioner, Rajouri) (For short 'Authority'), whereunder, authority has directed the Appellant-Insurance Company to pay the amount of Rupees four lacs fifty thousand four hundred and forty (Rs. 4, 50,440/-) to the applicants/claimants, is called in question in this statutory Appeal filed under Section 30 of Act of 1923. It is also provided in" the impugned award that in case amount is not paid within sixty days from the date of its announcement i.e. 31st March, 2008, then interest @ 12% shall be realized from the Appellant-Insurance Company. This award is called in question in this Appeal on the principal ground that the owner of the vehicle has filed certificate alongwith his objections before the Authority which shows that the monthly income of the deceased who was working as Conductor was total Rs. 3100/- per month, whereas, the authority has taken Rs, 4000/- as income per month of the deceased workman, notwithstanding this fact that there was no material available with the authority to take Rs. 4000/- per month as salary etc. of the deceased worker. 2. Learned counsel for the appellant submitted that in view of the mandate contained in section 4(a) of the Act of 1923, claimants would be entitled to an amount as compensation equal to 50% of the monthly wages of the deceased workman to be multiplied by relevant factor. Learned counsel further submitted that taking monthly income of the deceased workman as Rs. 3200/-, the 50% of salary would be 1600/- per month. Learned counsel also referred to Schedule IV appended to the Act of 1923 and submitted that since the age of the deceased workman was 19 years at the time of accident, as such, monthly wages as determined by section 4 of the Act of 1923 when factored for working out lump sum of the compensation in terms of the aforementioned schedule IV would be Rs. 3, 60, 352/-. Learned counsel submitted that for a workman who dies at the age of 19 years factors 225.22 has to be pressed into service for working out lump sum amount. Learned counsel accordingly submitted that on this formula, the claimants would be entitled to be given compensation of an amount of Rs. 3, 60,352/-. 3. 3, 60, 352/-. Learned counsel submitted that for a workman who dies at the age of 19 years factors 225.22 has to be pressed into service for working out lump sum amount. Learned counsel accordingly submitted that on this formula, the claimants would be entitled to be given compensation of an amount of Rs. 3, 60,352/-. 3. Learned counsel for the claimants submitted that the impugned award be modified in the manner suggested by the learned counsel for the appellant. His statement is taken on record. 4. In view of the circumstances appearing in this case, substantial question of law involved is framed as under: "Could the 'Authority' determine the income of workman on non-existing material"? 5. The Appeal is admitted to hearing accordingly. 6. Notice. Notice accepted by learned counsel for the respondents. 7. At request of learned counsel for the parties, the Appeal is taken up for final disposal. Section 4 (a) and relevant part of Schedule IV are taken note of: "…4, Amount of compensation—(1) Subject to the provisions of this Act, the amount of compensation shall be as follows, namely:- (a) Where death results from the injury An amount equal to [fifty percent] of the monthly wages of the deceased workman multiplied by the relevant factor; or An amount of [fifty thousand rupees], whichever is more,” SCHEDULE IV Factor for working out lump sum equivalent of compensation amount in case of permanent disablement and death Completed years of age on the last birthday of The workman immediately preceding the date on which the compensation fell due Factors (1) (2) Not more than - - - - - - 19 225.22 8. Act of 1923 is a beneficial legislation. The benefits, which flow to the workman or to his legal representatives, have to be given strictly in accordance with the provisions of the Act of 1923. There was no material available with the authority to fix the monthly wages on all counts in respect of the deceased workmen at Rs. 4000/-. Only available reliable material with the authority was the certificate issued by the owner of the vehicle. Perusal of the said certificate would show that the monthly wages of the deceased workmen on all counts were Rs. 3100/-. This is the evidence which is to be taken into consideration while fixing the compensation in accordance of the Act of 1923. 9. Perusal of the said certificate would show that the monthly wages of the deceased workmen on all counts were Rs. 3100/-. This is the evidence which is to be taken into consideration while fixing the compensation in accordance of the Act of 1923. 9. Since the income of the deceased-employee has been fixed on non-existing material by the authority, impugned award is liable to be modified. 10. At this stage learned counsel for the appellant submitted that the appellant is not liable to pay the interest on the awarded amount, as the awarded amount has been deposited within period of sixty days from the date of announcement of the award. Learned counsel submitted that the award was announced on 31st March, 2008 and awarded amount has been deposited on 3rd May, 2008 with the authority. In this behalf, learned counsel for the appellant referred to the certificate issued by the Assistant Labour Commissioner district Rajouri (Annexure "B") as annexed with the memo of Appeal. 11. For the above stated reasons, the impugned award is modified in the following manner: The respondents/claimants would be entitled to received an amount of three lacs sixty thousand three hundred fifty two (Rs. 3, 60, 352/-). The Assistant Labour Commissioner, Rajouri to disburse the aforementioned amount to the claimants/applicants on their proper identification in accordance with terms and conditions of the Award. Balance deposited amount be released in favour of the Appellant- Insurance Company. It is further provided that in case deposited amount has been kept in some Bank, then the interest which has accrued on the said amount shall be proportionately paid to the appellant and respondents-claimants. 12. Record be send back.