JUDGMENT : 1. Heard Mr. R. Goswami, learned counsel appearing for the appellant/Insurance Company as well as Mr. D. Mondal, learned counsel appearing for the claimants/respondents. 2. This appeal has been preferred by the appellant/Insurance company challenging the award on quantum of compensation passed by the learned Member, MACT, Kamrup (M) dated 19.08.2019 in MAC Case No. 2035/2015. 3. The factum of accident has not been disputed in this case. Learned tribunal after appreciating the evidence of the witnesses and the documents available in the record, awarded compensation in favour of the claimants amounting to Rs. 30,54,000/-(Rupees Thirty Lakhs Fifty Four Thousand). 4. Being highly dissatisfied and aggrieved with the award on higher side, this appeal has been preferred. 5. It was urged by learned counsel for the appellant Mr. R. Goswami that learned Tribunal in the absence of any reliable document considered the income of the deceased as Rs. 20,000/-per month on a one month old shop in a village area. It is also the submission of learned counsel for the appellant that the claimant had submitted an income certificate (vide Exhibit-3) which was issued by Palashbari Circle Officer stating that the deceased had opened an industry and his income was Rs. 20,000/-. But the Circle Officer is not the Competent Authority to issue Income Certificate in respect of non-agricultural occupation like businesses, or shop or an industry. As such, the amount of compensation needs to be interfered. 6. On the other hand, learned counsel for the claimant/respondent Mr. D. Mondal has submitted that both the parties have come to a amicable settlement on the point of income of the deceased i.e. Rs. 13,000/-per month. Learned counsel for the appellant Mr. R. Goswami has contended that the Insurance Company has no objection to fix the income of the deceased as Rs. 13,000/-per month. Hence, Rs. 13,000/- be considered as monthly income of the deceased. 7. Admittedly, the deceased was 22 years of age at the relevant time of accident. As per the judgment of Sarla Verma Vs. DTC, reported in (2009) 6 SCC 121 , the multiplier would be 18. 8. As per SLP(Civil) No. 25590 of 2014 (National Insurance Co. Ltd. Vs-Pranay Shethi & Ors.) the Hon’ble Supreme Court has fixed compensation in case of death reasonable figures on conventional heads, namely-Loss of estate and Funeral expenses should be Rs. 15,000/-and Rs. 15,000/-respectively. DTC, reported in (2009) 6 SCC 121 , the multiplier would be 18. 8. As per SLP(Civil) No. 25590 of 2014 (National Insurance Co. Ltd. Vs-Pranay Shethi & Ors.) the Hon’ble Supreme Court has fixed compensation in case of death reasonable figures on conventional heads, namely-Loss of estate and Funeral expenses should be Rs. 15,000/-and Rs. 15,000/-respectively. As per the impugned judgment, the aforesaid amount shall be enhanced at the rate of 10% in every three years. Hence, amount of loss of estate and funeral expenses comes to Rs. 16,500/-on each count. 9. In the case in hand, the deceased was a bachelor at the time of accident. As such, the standard of deduction towards personal and living expenses is applicable as stated in the case of Sarla Verma (Supra). As the deceased was a bachelor, 50% income is required to be deducted with the presumption that had the deceased been alive, he could have spent 50% for his personal and living expenses. 10. In the case of National Insurance Company Ltd. v. Pranay Sethi and Ors. reported in SLP (Civil) No. 25590/2014, it was observed that while determining the income of the deceased in case of self-employed or on a fixed salary, an addition of 40% of the established income should be the warrant where the deceased was below the age of 40 years. An addition of 25% where the deceased was between the age of 40-50 years and 10% where the deceased was between the age of 50-60 years should be regarded as the necessary method of computation. 11. In the instant case, as the deceased was 22 years of age at the time of the accident. So 40% should be added along with his established income of Rs. 13,000/-. Hence, monthly income of the deceased is considered as Rs. 13,000/-+5,200(40%)=18,200/-. 12. In view of the above discussion, the computation of compensation is awarded as follows:- (a) Annual income of the deceased=Rs. 18,200/-X12==2,18,400/-. (b) After deducting 50% from the income of the deceased, the amount comes to = Rs. 1,09,200/- (c) After multiplied with multiplier, the amount comes to =Rs. 1,09,200/-X18=Rs. 19,65,600/- (d) Loss of Estate =Rs. 16,500/- (e) Funeral expenses= Rs. 16,500/- Total =Rs. 19,98,600/-(Rupees Nineteen Lakhs Ninety Eight Thousand Six Hundred) only. 13. In the result, appeal is partly allowed with aforesaid modification. 1,09,200/- (c) After multiplied with multiplier, the amount comes to =Rs. 1,09,200/-X18=Rs. 19,65,600/- (d) Loss of Estate =Rs. 16,500/- (e) Funeral expenses= Rs. 16,500/- Total =Rs. 19,98,600/-(Rupees Nineteen Lakhs Ninety Eight Thousand Six Hundred) only. 13. In the result, appeal is partly allowed with aforesaid modification. The insurance company is directed to deposit the balance amount of compensation from the settled amount of award amounting to Rs. 19,98,600/-(Rupees Nineteen Lakhs Ninety Eight Thousand Six Hundred only) to the claimant Smti Ira Thakuria ( mother of the deceased) in her savings account of any nationalised bank through NEFT. Claimant Smti Ira Thakuria is directed to produce her Bank details of any nationalised Bank to the Insurance Company for necessary payment. The compensation so awarded will carry an interest @6% per annum from the date of filing of the case till full and final realization. Any amount if paid earlier be adjusted accordingly. 14. LCR be returned back. Statutory amount in deposit be refunded to the Insurance Company.