JUDGMENT : Anil Kshetarpal, J. 1. Appeal as well as cross objections have come up for final disposal. 2. Claimants, who are widow, two minor sons and old parents, filed a claim petition on account of death of Harminder Singh, in a motor vehicular accident, which took place on 26.10.2013. Late Sh. Harminder Singh was employed with Punjab Police. He was on the date of accident 40 years and 3 months old. 3. Learned Motor Accident Claims Tribunal, Jalandhar (hereinafter referred to as 'the Tribunal') after recording a finding that respondent no.1 was guilty of rash and negligent driving, assessed the compensation payable at Rs. 49,16,945/-. 4. Learned counsel for the Insurance Company has submitted that the learned Tribunal has committed an error in overlooking the fact that the deceased was also contributory negligent and therefore, the entire liability could not be fastened on the respondents in the claim petition. He submitted that it was a case of head on collusion between the car and the truck in the middle of the road and, therefore, it must be concluded that both the drivers were equally negligent. 5. On the other hand, learned counsel for the respondents has submitted that respondent no.1 (in the claim petition) driver of the offending vehicle (Truck) has not been examined. He submitted that in the absence of any evidence, there is no substance in the arguments of learned counsel for the Insurance Company. 6. This Court has carefully analyzed the submissions made by counsel for the parties. 7. Driver of the truck, namely, Bodh Raj was the best person who could support the case of the respondent and prove that deceased late Sh. Harminder Singh was also negligent. In these circumstances, this court does not find any substance in the arguments of learned counsel for the Insurance Company. 8. With regard to compensation, learned counsel for the Insurance Company has submitted that the learned Tribunal has committed an error in failing to deduct the income tax payable. He has further submitted that on account of conventional head, an amount of Rs. 70,000/- at the most could be granted, whereas the learned Tribunal has awarded Rs. 1,10,000/-. 9. On the other hand, learned counsel for the claimants, who has filed cross objections, submitted that the learned court has erred in not awarding any amount on account of increase in the income in the future prospects. 70,000/- at the most could be granted, whereas the learned Tribunal has awarded Rs. 1,10,000/-. 9. On the other hand, learned counsel for the claimants, who has filed cross objections, submitted that the learned court has erred in not awarding any amount on account of increase in the income in the future prospects. He submitted that deceased late Sh. Harminder Singh was in permanent job and therefore, as per the judgment of the Constitution Bench in the case of National Insurance Company Limited vs. Pranay Sethi and others, JT 2017 (10) SC 450, addition of 30% was required to be made on account of future prospects. 10. In view of the aforesaid, the amount is re-worked as under:- Heads Compensation awarded by MACT Compensation awarded by High Court Monthly Income assessed Rs.35607/- per month Rs.35607/- per month Add Future Prospects 30% NIL 10682 Total Income per month Rs.35607+/- Rs.46289/- (Rs.46290/- round off) Annual Income Rs.35607x12=4,27,284/- Rs.46290x12=5,55480/- Income Tax Nil Rs.2,00,000/- exempted Rs.2,00,000/- to 5,00,000/-@ 10%=30,000/- Rs.5,00,000/- to 5,55,480 @20%=11,096/ Total Tax= 41,096/ Rs.555480-41096=5,14,384/- (-) %th Deduction Rs.427284-106821=320463/- Rs.514384-128596=385788/- Multiplier Rs.320463x15=48,06,945/- Rs.385788x15=57,86,820/- Conventional Heads -Loss of estate NIL Rs.15000/- -Funeral Expenses Rs.10,000/- Rs.15000/- -Loss of Consortium Rs.50,000/- Rs.40000/- -Loss of love & affection Rs.50,000/- Nil Total Rs. 1,10000/- 70,000/- Rs. 48,06,945+ Rs.1,10,000 = Rs. 49,16,945 Rs. 5786820+70000=5856820/- Compensation Awarded by the High Court Rs.58,56,820-00 (-)Compensation Awarded by the MACT Rs.49,16,945-00 Enhanced Compensation Rs. 9,39,875-00 11. In view of the above, the FAO No.7516 of 2016 and Cross Objection No.226-CII of 2017 are disposed of accordingly. 12. The enhanced amount i.e. Rs. 9,39,875/- shall carry interest @ 7.5% from the date of filing of the claim petition till its realization.