JUDGMENT : Vivek Singh Thakur, J. Present appeal has been filed against the award dated 31.1.2012 passed by Commissioner under the Employee’s Compensation Act, 1923 (hereinafter referred to as “Commissioner” and the “Act”, respectively), wherein for determining the amount of compensation payable to appellants/complainants, learned Commissioner has relied upon Explanation II to Section 4(1)(a) and (b) of the Act. 2. In present appeal following substantial question of law has arisen for determination:- “(i) Whether the appellants-claimants are entitled for the enhanced amount of compensation in view of the amendment made in Section 4 of the Employees Compensation Act, 1923, which was made applicable w.e.f. 18.1.2010.” 3. Death of Narain Singh, an employee of respondent, on 21.4.2010, during the course of employment is admitted fact. It is also undisputed that at the time of death, he was drawing monthly salary at the rate of Rs.18,016/-. 4. Certain amendments were carried out in the Act (earlier known as Workmen Compensation Act, 1923) through the Workmen Compensation (Amendment) Act, 2009 (herein after referred to as “Amendment Act, 2009”). Vide Section 7 of the Amendment Act in clause (a) in the words “eighty thousand rupees" the words “one lack twenty thousand rupees” was substituted and after clause (b) a proviso empowering the Central Government to issue notification in official gazette for enhancement of amount of compensation mentioned in clauses (a) and (b) was inserted and explanation (II) after clause (b) was omitted and this amendment came into force w.e.f. 18.1.2010. 5. For the purpose of adjudication of present appeal, Section 4(1)(a) and (b) is relevant. After 18.1.2010 on account of amendment made in the Act vide Amendment Act, 2009, Section 4(1)(a) and (b) was as under:- “4. Amount of compensation.- (1) Subject to the provisions of this Act, the amount of compensation shall be as follows, namely:- Provided that the Central Government may, by notification in the Official Gazette, from time to time, enhance the amount of compensation mentioned in clauses (a) and (b). Explanation-I.-For the purpose of clause (a) and clause (b), “relevant factor”, in relation to [an employee] means the factor specified in the second column of Schedule IV against the entry in the first column of that Schedule specifying the number of years which are the same as the completed years of the age of the [employee] on his last birthday immediately preceding the date on which the compensation fell due. Explanation-II omitted.” 6. Vide amendment Act, 2009, sub-section (1B) to Section 4 was also inserted, whereby the Central Government has been empowered to issue (a) where death results from the injury an amount equal to [fifty per cent.] of the monthly wages of the deceased [employees] multiplied by the relevant factor; or an amount of [one lakh and twenty thousand rupees], whichever is more; (b) where permanent total disablement results from the injury an amount equal to [sixty per cent.] of the monthly wages of the injured [employee] multiplied by the relevant factor; or an amount of [one lakh and forty thousand rupees], whichever is more. notification for specifying monthly wages in relation to an employee, as it may consider necessary, for the purpose of sub-section (1) of Section 4 of the Act. Exercising the power under this Section 4(1B) of the Act, the Central Government has issued notification dated 31.5.2010 specifying the amount of monthly wages as “eight thousand rupees” for the purpose of sub-section (1) of Section 4 w.e.f. the date of publication of the notification in the Official Gazette. The same reads as under:- “In exercise of the powers conferred by sub-section (1B) of section 4 of the Employees’ Compensation Act, 1923 (8 of 1923), the Central Government hereby specifies, for the purpose of sub-section (1) of the said section, the following amount as monthly wages, with effect from the date of publication of this notification in the Official Gazette, namely:- “Eight thousand rupees” 7. Explanation II to Section 4(1) (a) and (b) of the Act, restricting monthly wages of an employee for the purpose of clauses (a) and (b) to Rs.4,000/- only, was omitted by the Amendment Act, 2009 w.e.f. 18.1.2010. Omitted Explanation II was as under:- “Explanation II.-Where the monthly wages of a workman exceed four thousand rupees, his monthly wages for the purposes of clause (a) and clause (b) shall be deemed to be four thousand rupees only.” 8. Monthly wages at the rate of Rs.8,000/- for the purpose of clauses (a) and (b) of Section 4 of the Act was notified on 31.5.2010, which was applicable from the date of publication of the notification in the Official Gazette. Monthly wages at the rate of Rs.8,000/- for the purpose of clauses (a) and (b) of Section 4 of the Act was notified on 31.5.2010, which was applicable from the date of publication of the notification in the Official Gazette. In any case, for inability expressed by learned counsel for the parties to ascertain the date of publication of notification dated 31.5.2010 in Official Gazette, if it is considered that it was published on the same day i.e. date of notification, then it was effective from 31.5.2010. 9. Relevant provision i.e. Section 4(1) (a) and (b) of the Act as existing from 18.1.2010 to 31.5.2010 has been reproduced in para 5. At that time it was not containing any limit for the purpose of calculation of amount of compensation under this Section wherein it is provided that in case of death resulting from injury, amount of compensation shall be an amount equal to 50% of the monthly wages of the deceased employee multiplied by the relevant factor or an amount of Rs.1,20,000/-, whichever is higher. 10. Before 18.1.2010 explanation II to Section 4 (1) (a) and (b) of the Act was providing that monthly wages for the purpose of clauses (a) and (b), where monthly wages of workman exceeds Rs.4,000/-, shall be considered @ Rs.4,000/- only. But such limit was not existing after omission of this Explanation II vide Amendment Act, 2009 w.e.f. 18.1.2010 and the notification limiting monthly wages maximum to Rs.8,000/- was notified on 31.5.2010 only. On the date of accident i.e. 21.4.2010, there was no such ceiling on the monthly wages. The amount of compensation to the appellants/claimants fell due on expiry of one month after the date of accident i.e. on 21.5.2010. Therefore, as per law existing on the date of accident or on the date on which amount fell due, there was no ceiling either of Rs.4,000/- or Rs.8,000/- specified as maximum limit of monthly wages for the purpose of calculation of compensation under Section 4(1)(a) and (b) of the Act. 11. The Act applicable in present case is a beneficiary legislation and it is settled law that the provisions of the Act are to be interpreted in a manner which is beneficial to the beneficiary, i.e. workman. The Apex Court in Oriental Insurance Company Limited Vs. Mohd. 11. The Act applicable in present case is a beneficiary legislation and it is settled law that the provisions of the Act are to be interpreted in a manner which is beneficial to the beneficiary, i.e. workman. The Apex Court in Oriental Insurance Company Limited Vs. Mohd. Nasir and Another, (2009) 6 SCC 280 has held that Workmen’s Compensation Act, 1923 being a beneficial legislation, as providing for payment of compensation to workmen employed by the employer deserves liberal construction and requires to be interpreted with a view to give effect to the legislative intent therein. 12. Learned Commissioner at the time of calculating the compensation has determined the amount by applying omitted Explanation II, which was existed prior to 18.1.2010, by giving reasoning that there is no notification issued by the Central Government specifying the monthly wages under sub-section (1B) of Section 4 of the Act or proviso to Section 4(1) (a) and (b) of the Act after omission of Explanation II. Learned Commissioner has committed a mistake by applying the non existing Explanation II, which is not on statute w.e.f. 18.1.2010. By applying the provisions of law as existing on the date of accident and also on the date when the amount of compensation fell due, the amount of compensation is to be calculated by multiplying 50% of the last drawn/payable monthly wages of deceased with relevant factor provided under the Act. 13. Learned counsel for the respondent has submitted that at the time of deciding the claim petition preferred by the appellants/claimants, notification dated 31.5.2010 was in existence and therefore, ceiling of monthly wages @ Rs.8,000/-, for the purpose of calculating the amount of compensation under Section 4(1) (a) of the Act, was applicable and at the most appellants/claimants are entitled for amount of compensation calculated by taking monthly wages as 50% of maximum limit of Rs.8,000/- i.e. @ Rs.4,000/- per month. In my opinion, the plea of respondent is misconceived, as the entitlement of claimants is to be calculated on the date of accident and not on the date of decision of the claim petition. Even if, the entitlement is taken from the date on which the amount of compensation fell due, the situation remains the same as the notification dated 31.5.2010 is subsequent to the date 21.5.2010. 14. Even if, the entitlement is taken from the date on which the amount of compensation fell due, the situation remains the same as the notification dated 31.5.2010 is subsequent to the date 21.5.2010. 14. Learned commissioner has committed a mistake by relying upon the omitted explanation II to Section 4(1) (a) and (b) of the Act and appellants/claimants are entitled for the enhanced amount in view of amendment made in Section 4 of the Act. The substantial question of law is answered accordingly. 15. In view of above discussion, I hold that appellants/claimants are entitled for amount of compensation to be calculated on the basis of monthly salary of deceased at the rate of Rs.18,061/-, which shall be calculated as under:- 50% i.e. half of monthly wages: Rs.9,030/- Relevant factor : 153.09 Amount of compensation : 153.09X9,030=Rs.13,82,402/- 16. Respondent/employer had deposited interim compensation to the tune of Rs.1,50,000/- on 22.6.2010, whereas appellants/claimants were entitled for compensation of Rs.13,82,402/-. Therefore, appellants/claimants are also entitled for the interest at the rate of 12% per annum w.e.f. 21.5.2010 to 21.6.2010 on the entire amount of compensation i.e. Rs.13,82,402/- and w.e.f. 22.6.2010 on remaining amount of Rs.12,32,402/- till date of deposit of Rs.1,56,180/- and thereafter on remaining amount of Rs.10,76,222/- till full and final realization/payment of entire compensation. 17. Funeral charges of Rs.5000/- and/or any other benefits granted by the Commissioner are kept intact, for which the appellants/claimants are entitled. 18. Respondent is directed to deposit balance enhanced compensation in Registry of this Court within eight weeks from today. 19. The appeal is allowed and disposed of in aforesaid terms.