JUDGMENT Mr. K. Kannan, J. (Oral) - The appeal is against the assessment to compensation for death of a police constable, aged 30 years. He was said to be drawing the income of Rs. 12,510/- that included Rs. 500/- as a personal benefit, and after deducting the same, the Tribunal took the income at Rs.12,000/-, but assessed the annual income for 13 months on a consideration that police personnel of the rank of constable would be given 13 months income. It made a deduction of Rs.8,400/- towards tax and took the annual income at Rs. 2,25,600/-. The Court had adopted the formula as given by the Supreme Court in Sarla V erma Versus Delhi Transport Corporation and another, [2009(3) Law Herald (SC) 2107 : 2010(1) Law Herald (Acc.) (SC) 65] : 2009(6) SCC 121 in the manner of making provision for any future prospect of increase in salary and applied a multiplier of 17 suitable to the age of the deceased. 2. The only issue for consideration as urged by the counsel for the Insurance Company is that the Court could not have taken 13 months salary, but should have taken only 12 months salary. I am prepared to accept the same contention, take the income for 12 months and make a deduction of Rs. 8,400/- as taken already by the Tribunal towards tax and take the annual salary after deduction of tax at Rs. 2,07,600/-, apply a multiplier of 17, after providing for 1/4th deduction, the loss of dependency would be Rs.26,46,900/-. The Tribunal has also provided for Rs.5,000/- towards loss of consortium and Rs.8,000/- towards funeral expenses which I will retain. I will also provide for an additional amount of Rs.5,000/- towards loss to estate and a further provision for Rs.10,000/- towards loss of love and affection to the two minor children. The total compensation will be Rs.26,74,900/-, which I round off to Rs.26,75,000/-. 3. The manner of distribution of the award shall follow the same proportion as has been already directed by the Tribunal. The liability of the Insurance Company shall stands partially modified to the extent indicated above. The award stands modified and the appeal is disposed of with the above modification. ---------0.B.S.0------------ —————————