JUDGMENT : KAUSHAL JAYENDRA THAKER, J. (In Re: Civil Misc. Review Application No. 1 of 2020) 1. Heard Sri. Nigamendra Shukla for the appellant on the review petition. 2. It is stated by the learned Counsel that the review is meant for a very limited purpose. It does not challenge the award or the judgment but the challenge is to the approach of the Insurance company. 3. In the judgment as the Insurance company has not been directed to deposit the amount within a particular time though one and a half year has elapsed, the amount has not been deposited. 4. Learned Advocate for the appellant has placed reliance on the decision in New India Assurance Co. Ltd. vs. Hussain Babulal Shaikh and Others, 2017 (1) TAC 400 (Bom.). 5. It is further orally conveyed that even if the amounts will be deposited, the Insurance company normally deducts TDS. The judgment is reviewed and at the end: “(i) On depositing the amount in the Registry of the Tribunal, Registry is directed to first deduct the amount of deficit court fees, if any. (ii) Considering the ratio laid down by the Hon'ble Apex Court in the case of A.V. Padma vs. Venugopal, 2012 (1) GLH (SC) 442, the order of investment is not passed because applicants/claimants are neither not illiterate and in New India Assurance Co. Ltd. vs. Hussain Babulal Shaikh and Others, 2017 (1) TAC 400 (Bom.). (iii) View of the ratio laid down by Hon'ble Gujarat High Court, in the case of Smt. Hansaguti P. Ladhani vs. The Oriental Insurance Company Ltd. 2007 (2) GLH 291 , total amount of interest, accrued on the principal amount of compensation is to be apportioned on financial year to financial year basis and if the interest payable to claimant for any financial year exceeds Rs. 50,000/- insurance company/owner is/are entitled to deduct appropriate amount under the head of ‘Tax Deducted at Source’ as provided u/s 194A (3) (ix) of the Income Tax Act, 1961 and if the amount of interest does not exceeds Rs. 50,000/- in any financial year, registry of this Tribunal is directed to allow the claimant to withdraw the amount (as directed in Para No. II) without producing the certificate from the concerned Income-Tax Authority.” 6. 50,000/- in any financial year, registry of this Tribunal is directed to allow the claimant to withdraw the amount (as directed in Para No. II) without producing the certificate from the concerned Income-Tax Authority.” 6. If the amount is not deposited, the same shall be deposited on or before 31.1.2021 as more than one and a half year has elapsed. 7. It goes without saying that if the amount is deposited and TDS is deducted, the Insurance company shall see to it that in future this mistake is not committed and will help the appellant in recovering the said amount from the income-tax department. 8. The registry is directed to send a copy of this order to the Tribunals so that the Tribunals may pass necessary orders while disposed of the claim petitions. 9. The review application is disposed of. 10. The delay, if any, is condoned. 11. The application is allowed.