JUDGMENT : N. Kirubakaran, J. Prayer: Civil Miscellaneous Appeal filed against the award of Motor Accident Claims Tribunal (District Court), Karaikal, dated 09.09.2016 made in MACTOP.No.82/2015. 1. The appeal has been preferred by the claimants not satisfied with the quantum of compensation of Rs.9,12,400/-, awarded for the death of one Mr.Pajaniveolu, aged about 48 years, Junior Engineer in Panditha Jawaharlal Nehru College of Agriculture, earning about a sum of Rs.41,550/- per month, in the accident occurred on 07.03.2015, when he was walking along with his family from north to south direction on Nagore Main road and hit down by the motorcycle driven by its driver rash and negligently. During the pendency of the claim petition, the rider of the two wheeler died and thereafter, the owner of the two wheeler has been made as 1st respondent. 2. Heard Mr.Sounthar, learned counsel appearing for the appellants and Mr.S.Arunkumar, learned counsel appearing for the Insurance Company. 3. There is no appeal filed by the Insurance Company with regard to the finding regarding negligence. In any event, the Tribunal rightly determined the negligence aspect, based on PW1/eyewitness’s evidence and Ex.P.1/FIR which has been filed against the rider of the two wheeler. In the absence of any contra evidence by the respondent, the Tribunal rightly found that the two wheeler rider alone responsible for the accident. 4. Though the Tribunal considered Ex.P.8/salary slip of the deceased, which has shown the monthly income of the deceased as Rs.41,550/-, it took only Rs.6,002/- as monthly income. The said determination is erroneous and therefore, the same is set aside. It is well settled law that the gross salary of the deceased alone has to be taken into consideration. Therefore, Rs.41,550/- which was shown as monthly income in Ex.P.8 is fixed as monthly income of the deceased. 5. The age of the deceased is 48 years as per Ex.P.9/Post mortem certificate and Ex.P.14/Birth certificate of the deceased. Therefore, as per the Apex Court Judgment in Pranay Sethi’s case, 30% has to be added towards future prospects. After adding 30% towards future prospects, the monthly income would be at Rs.54,015/- [Rs.41,550/- (+) Rs.12,465/-] and the yearly income would be at Rs.6,48,180/- (Rs.54,015/- x 12). 6. The income tax payable by the claimants for the compensation amount, considering the income tax rates applicable at the relevant point of time is as hereunder. After adding 30% towards future prospects, the monthly income would be at Rs.54,015/- [Rs.41,550/- (+) Rs.12,465/-] and the yearly income would be at Rs.6,48,180/- (Rs.54,015/- x 12). 6. The income tax payable by the claimants for the compensation amount, considering the income tax rates applicable at the relevant point of time is as hereunder. Income tax rate Taxable income Income Tax Upto Rs.2,50,000/- Nil Rs.2,50,000/- 0 Rs.2,50,001/- upto Rs.5,00,000/- 10% Rs.2,50,000/- 25000 Rs.5,00,001/- upto Rs.10,00,000/- 20% Rs.1,48,180/- 29636 Total Income Tax 54636 Add: Education Cess 3% of total income tax 1640 Surcharge 0 Total Tax payable 56276 After deducting income tax, the yearly income would be at Rs.5,91,904/- [Rs.6,48,180/- (- ) Rs.56,276/- ]. 7. Since the size of the family is 3, 1/3rd has to be deducted towards personal expenses, after deducting 1/3rd towards personal expenses, the annual income comes to Rs.3,94,603/- (Rs.5,91,904/- (-) 1/3rd of Rs.5,91,904 /-). 8. According to the age of the deceased i.e., 48 years, as per the judgment of the Honourable Supreme Court in Sarla Verma & Others .Vs. Delhi Transport Corporation & another, reported in 2009 (2) TNMAC 1 (SC) right multiplier is “13”. Therefore, loss of contribution would be Rs.51,29,839/- (Rs.3,94,603/- x 13). 9. Loss of consortium: The Tribunal has awarded a sum of Rs.25,000/- under this head. As per the Apex Court Judgment in Pranay Sethi’s case the same is enhanced to Rs.40,000/- . 10. Love and affection: The Tribunal has awarded a sum of Rs.20,000/- under this head. The same is enhanced to Rs.50,000/- . 11. Loss of estate: No amount was awarded by the Tribunal under this head. Hence, this Court awards a sum of Rs.15,000/- under this head. 12. Funeral expenses: The Tribunal has awarded a sum of Rs.25,000/- under this head. The same is reduced to Rs.15,000/- . 13. Transportation: No amount was awarded by the Tribunal under this head. Hence, this Court awards a sum of Rs.10,000/- under this head. Head Amount (Rs.) Loss of contribution 5129839 Loss of consortium 40000 Loss of love and affection 50000 Loss of estate 15000 Funeral expenses 15000 Transportation charges 10000 5259839 14. Hence the compensation awarded to the claimants comes to Rs.52,59,839/- rounded off to Rs.52,60,000/- . Out of the modified award amount, the 1st appellant is entitled to get Rs.21,04,000/- and the 2nd and 3rd appellants are entitled to get Rs.15,78,000/- each. Hence the compensation awarded to the claimants comes to Rs.52,59,839/- rounded off to Rs.52,60,000/- . Out of the modified award amount, the 1st appellant is entitled to get Rs.21,04,000/- and the 2nd and 3rd appellants are entitled to get Rs.15,78,000/- each. The rate of interest fixed by the Tribunal at 7.5% per annum is confirmed. 15. The insurance company is directed to deposit the entire award amount as per the modified award passed by this Court along with interest and costs, within a period of four weeks from the date of receipt of a copy of this order, after deducting the amount already deposited, if any. On such deposit being made, the Tribunal is directed to transfer the share of the 1st appellant with proportionate interest and costs to her bank account through RTGS within a period of one week thereon. As far as the share of the minors’/appellants 2 & 3/claimants 2 & 3 are concerned, the same shall be deposited in interest bearing Fixed Deposit in any one of the Nationalised Banks, till they attain majority. The 1st appellant/1st claimant is permitted to withdraw interest accruing on such deposits once in three months. 16. The appellants/claimants are directed to pay the requisite court- fee, if any, before the Tribunal, within a period of two weeks from the date of receipt of a copy of this order. If the requisite court- fee is not paid by the appellants/claimants, the Tribunal is directed to deduct the requisite court fee from the compensation awarded to the claimants and thereafter, transfer the remaining award amount as per the ratio fixed by this Court to the account of the claimants. 17. Accordingly, this appeal is partly allowed enhancing the compensation amount from Rs.9,12,400/- to Rs.52,60,000/- with interest. No costs.