JUDGMENT Alok Aradhe, J. - Sri V.B.Shiva Kumar, learned counsel for the appellants. Sri.K.Nagaraj, learned counsel for the respondent. Appeal is admitted for hearing. With the consent of the parties, the same is heard finally. 2. This appeal has been filed under Section 173 (1) of the Motor Vehicle Act, 1988 by the claimants seeking enhancement of amount of compensation, against the award dated 05.05.2018 passed by the Motor Accident Claims Tribunal, by which, appellants have been awarded a sum of Rs.18, 24, 670/-. 3. The only issue which arises for consideration in this appeal is with regard to enhancement of compensation. 4. The facts giving rise to filing of this appeal briefly stated are that on 24.12.2016 at about 4.00 p.m. on Kasturba road near U.B.City, Bangalore, the driver of KSRTC bus bearing registration No.KA-07-F-1447 drove the bus in a rash and negligent manner and dashed against the two wheeler of the deceased namely Anjaneya Kumar, who was riding the two wheeler. As a result of aforesaid accident, the deceased fell down and sustained injuries on his head. The deceased was taken to the hospital, where he was treated and eventually succumbed to injuries on 24.12.2016. The police registered the case against the driver of the offending vehicle namely KSRTC Bus for the offence under Section 304 (a) of the Indian Penal Code. 5. The claimants thereupon filed a petition under Section 166 of Motor Vehicle Act inter-alia on the ground that the deceased at the time of the accident was aged about 61 years and he was an advocate and used to earn Rs.75,000/- per month and used to contribute entire earnings to the family. It was further pleaded that the family was dependant on the income of the deceased. On receipt of the notice, respondent entered appearance through counsel and filed objection, in which inter-alia it was pleaded that the amount of compensation claimed by the claimants is exorbitant and arbitrary. It was further pleaded that the accident took place due to rash and negligent riding of two wheeler by the deceased himself. The respondent also denied the manner of accident, age, cause of death, medical expenses and dependency of the claimants. 6. On the basis of the pleadings of the parties, the Claims Tribunal framed the issues. 7. It was further pleaded that the accident took place due to rash and negligent riding of two wheeler by the deceased himself. The respondent also denied the manner of accident, age, cause of death, medical expenses and dependency of the claimants. 6. On the basis of the pleadings of the parties, the Claims Tribunal framed the issues. 7. The claimants in order to prove their case, examined one witness namely PW.1 and got exhibited 11 documents namely Ex.P1 to Ex.P11. On the other hand, respondent examined one witness and did not produce any documentary evidence. The Claims Tribunal passed impugned judgment inter-alia held that the accident occurred on 24.11.2016 took place on account of rash and negligent driving of the driver of KSRTC Bus and as a result of which, the deceased Anjaneya Kumar lost his life. It was further held that the appellants are entitled to compensation under the following heads: Sl. No. PARTICULARS Amount 1 Loss of dependency Rs.16,95,148/- 2 Loss of consortium Rs. 40,000/- 3 Loss of love and affection Rs. 30,000/- 4 Transportation of dead body and funeral expenses Rs. 15,000/- 5 Medical expenses Rs. 44,552/- TOTAL Rs.18,24,670/- 8. Thus, total compensation amount of Rs.18,24,670/- was awarded to the claimants by the Claims Tribunal. 9. Learned counsel for the appellants submitted that the Tribunal has erred in deducting amount of Rs.25,000/- on account of Professional Tax. It is further submitted that the claimants are entitled for higher amount on account of 'loss of dependency' and they have been awarded paltry amount under the heads 'loss of love and affection', and 'transportation of dead body and funeral expenses'. 10. On the other hand, learned counsel for the respondent has supported the impugned judgment and award passed by the Claims Tribunal and has pointed that just and fair compensation has been awarded by the Claims Tribunal. 11. We have considered the submissions made on both sides and have perused the records. 12. The issue which arises for consideration in this appeal is with regard to quantum of compensation. The deceased was an income tax payee. From the perusal of the returns filed for the assessment year 2014-2015, it is evident that his annual income was Rs.3,88,246/-. Out of the aforesaid amount, only a sum of Rs.2500/- is required to be deducted on account of Professional Tax. However, the Tribunal has deducted a sum of Rs.25,000/-. The deceased was an income tax payee. From the perusal of the returns filed for the assessment year 2014-2015, it is evident that his annual income was Rs.3,88,246/-. Out of the aforesaid amount, only a sum of Rs.2500/- is required to be deducted on account of Professional Tax. However, the Tribunal has deducted a sum of Rs.25,000/-. Therefore, after deduction of Rs.2500/- on account of Professional Tax, his yearly income comes to Rs.3,85,746/-. Out of the aforesaid amount, 1/3rd has to be deducted on account of personal expenses and therefore, remaining amount comes to Rs.2,57,164/-. Taking into account the age of the deceased, if multiplier of 7' is adopted, the appellants are entitled to a sum of Rs.18,00,148/- on account of 'Loss of Dependency'. 13. The widow as well as son and daughter of the deceased are entitled to a sum of Rs.40,000/- each on account of 'Loss of consortium' in view of the law laid down by the Hon'ble Supreme Court in the case of Magma General Insurance Company Limited v. Nanu Ram Alias Chuhru Ram & Others , (2018) 18 SCC 130 . 14. In additional, the appellants are entitled to a sum of Rs.30,000/- on account of 'transportation of dead body and funeral expenses'. 15. A sum of Rs.44,522/- awarded by the Claims Tribunal towards 'medical expenses' is undisturbed. 16. In all, the appellants are entitled for a total compensation of Rs.19,94,670/-. 17. The aforesaid amount shall carry interest at the rate of 6% p.a. from the date of filing of the petition till payment is made to the appellants. 18. To the aforesaid extent, award passed by the Claims Tribunal is modified. In the result, the appeal is disposed of.