JUDGMENT : Ram Mohan Reddy, J. Claimant in MVC No. 764/2012 on the file of Motor Accident Claims Tribunal No. XII, Bijapur (for short 'MACT') aggrieved by the judgment and award dated 29-11-2013 has preferred this appeal for higher compensation. 2. In the accident that occurred on 4-3-2012 at 18:00 hours involving a motor vehicle the wife of the appellant succumbed to grievous injuries leading to filing a claim petition under Section 166 of the Motor Vehicles Act, 1988 for compensation. 3. Before the MACT it was established beyond doubt that the deceased was employed by the Education Department of the Panchayat of Pandarapur, drawing a monthly salary of Rs. 32,339/-. The deceased was aged 55 on the date of accident and death. The MACT reckoned monthly salary of the deceased as Rs. 14,998/- rounded it of to Rs. 15,000/- and deducted 50% towards personal expenses to arrive at Rs. 90,000/- and applying multiplier 11 determined compensation of Rs. 9,90,000/- towards loss of dependency, to which was added Rs. 10,000/- towards loss of expectation of life; Rs. 36,900/- towards Medical Expenses; Rs. 10,000/- towards loss of love and affection; Rs. 5,000/- towards funeral expenses, totalling to Rs. 10,51,900/- with interest at 6% p.a. by the judgment and award impugned. 4. There is no dispute that Ex. P10 the salary certificate issued by the employer of the deceased, discloses the monthly salary of the deceased as Rs. 32,339/- and annual salary as Rs. 3,88,068/-. To calculate income tax it is necessary to deduct Rs. 1,80,000/- being the minimum exemption limit for women for the assessment year 2012-13 and a further deduction of Rs. 43,000/- under Section 80C since the deceased was contributing Rs. 3,000/- per month towards LIC and GIS. Hence, the taxable income is Rs. 1,65,068/-. Applying 10% tax on the said sum the amount deductable is Rs. 16,506/-. To this requires an addition of Rs. 3,600/- being the professional tax, totalling to Rs. 20,106/-. Deducting Rs. 20,106/- from Rs. 3,88,068/- the annual income of the deceased is Rs. 3,67,962/-, since the deceased left behind a widower who was dependent upon the income of the deceased, deducting ?rd towards personal expenses of the deceased, the annual loss of dependency is Rs. 2,45,308/-. Applying multiplier 11, the total loss of dependency is Rs. 26,98,388/-. The MACT awarded Rs. 20,106/- from Rs. 3,88,068/- the annual income of the deceased is Rs. 3,67,962/-, since the deceased left behind a widower who was dependent upon the income of the deceased, deducting ?rd towards personal expenses of the deceased, the annual loss of dependency is Rs. 2,45,308/-. Applying multiplier 11, the total loss of dependency is Rs. 26,98,388/-. The MACT awarded Rs. 9,90,000/- which when deducted, the appellant is entitled to an additional compensation of Rs. 17,08,388/- with interest at 6% p.a. 5. The award of compensation under other heads of damage do not call for interference. 6. In the result, this appeal is allowed-in-part. The judgment and award impugned is modified entitling the appellant to Rs. 17,08,388/- with interest at 6% p.a. in addition to the amount awarded by the MACT and in all other respects remains unaltered.