JUDGMENT : K.S. HEMALEKHA, J. 1. The present appeals arise out of the judgment and award dated 31.01.2024 in MVC No.111/2022 on the file of the Motor Accident Claims Tribunal No.XV, Vijayapura (hereinafter referred to as ‘Tribunal’ for short). Both the claimants and NWKRTC (‘Corporation’, for short) are before this Court in these appeals. 2. MFA No.202612/2024 is preferred by the claimants seeking enhancement of compensation and MFA No.201857/2024 is preferred by the Corporation challenging the liability and the quantum of compensation awarded. 3. Heard the learned counsel appearing for the claimants and the learned counsel appearing for the Corporation. 4. The occurrence of accident on 28.11.2021 is not in dispute. It is also not in dispute that the deceased Vijayakumar Dodamani, the husband of claimant No.1, father of claimant Nos.2 and 3 and son of claimant No.4 succumbed to the injuries in the said road traffic accident. The only dispute raised by the Corporation is with respect to the contributory negligence on the part of the driver of the Toyota Fortuner SUV bearing Registration No.KA-22/F-2198 in which the deceased was traveling. 5. Considering the oral and documentary evidence on record, the Tribunal awarded total compensation of Rs.1,00,78,880/- with interest at 6% per annum from the date of petition till its realization under following heads: S. No. Heads Award by the Tribunal (Amount) 1. Loss of dependency Rs. 99,38,880/- 2. Loss of consortium Rs. 40,000/- 3. Loss of love and affection/parental consortium Rs. 40,000/- 4. Loss of filial consortium Rs. 30,000/- 5. Funeral expenses and obsequies Rs. 20,000/- 6. Loss to the estate Rs. 10,000/- Total Rs. 1,00,78,880/- 6. According to the learned counsel appearing for the Corporation, as per the Police record it is evident that the deceased was traveling from Kolar to Vijayapura and the place of accident and direction indicates contributory negligence on part of the driver of the Toyota Fortuner SUV vehicle. In this context the learned counsel appearing for the claimants supports the finding of the Tribunal contending that the accident spot and the sketch prepared during the investigation clearly establish that the accident occurred due to the negligence on the part of driver of the Bus of the Corporation. 7. Ex.P.18 is the Hand Sketch Map which clearly shows that the accident point was on the left side of the road from Kolar to Vijaypaura. 7. Ex.P.18 is the Hand Sketch Map which clearly shows that the accident point was on the left side of the road from Kolar to Vijaypaura. Since the deceased was traveling from Kolar to Vijayapura, his vehicle was correctly on the left side of the road. Conversely, the Corporation Bus which was coming from opposite direction i.e., from Vijayapura to Kolar was expected to be on its left side, but was instead on the wrong side, resulting in collision. Thus, the Tribunal rightly concluded that the driver of the Corporation Bus was solely negligent and therefore, the contention of the Corporation regarding contributory negligence is without merit. 8. Now, coming to the compensation awarded by the Tribunal, learned counsel appearing for the Corporation contends that the Tribunal has failed to deduct the statutory deductions, such as, income tax and professional tax while assessing the monthly income of the deceased, who was an Assistant Teacher in the Government Aided School and drawing a substantial salary. 9. Seeking enhancement of compensation, learned counsel for the claimants submits that the compensation awarded under the conventional heads needs to be re-assessed. 10. There is no material placed on record to demonstrate that the deceased was in fact paying income tax or that he was liable to do so. In the absence of any documentary proof, the Tribunal rightly did not deduct income tax from the assessed monthly income of the deceased and hence, the claim of income tax deduction cannot be sustained. However, the contention of the learned counsel appearing for the Corporation that professional tax which is Rs.200/- per month has to be deducted is justified and hence, just and fair compensation is to be awarded to the claimants. 11. The monthly gross salary under Ex.P.11 is Rs.49,081/-, deducting Rs.200/- as professional tax, the monthly salary comes to Rs.48,881/-. Since the deceased had a permanent job and was below 40 years, adding 50% towards future prospects, deducting 1/4 th towards personal expenses since the dependents are four in numbers, applying multiplier of ‘15’ as the deceased aged 38 years as on the date of the accident, the claimants are entitled for compensation of Rs.98,98,402/- [48,881 + (50%) x 3/4 x 12 x 15) towards loss of dependency. 12. In light of the decision of the Apex Court in the case of National Insurance Company Ltd. Vs. 12. In light of the decision of the Apex Court in the case of National Insurance Company Ltd. Vs. Pranay Sethi and others, (2017) 16 SCC 680 under the conventional heads, the claimants are entitled for compensation of Rs.40,000/- each (Rs.40,000 x 4=Rs.1,60,000/-). Adding 10% escalation to the same, it comes to Rs.1,76,000/-. Towards loss of estate and funeral expenses the claimants are entitled for compensation of Rs.15,000/- under each head and adding 10% escalation to the same, it comes to Rs.33,000/-. 13. Thus, the re-assessed compensation payable to the claimants is as under: Description Amount Loss of dependency -- Rs. 98,98,402/- Loss of consortium Add: 10% escalation Rs. 1,60,000/- Rs. 16,000/- Rs. 1,76,000/- Loss of Estate Add: 10 % escalation Rs. 15,000/- Rs. 1,500/- Rs. 16,500/- Funeral expenses Add:10% escalation Rs. 15,000/- Rs. 1,500/- Rs. 16,500/- Total Rs. 1,01,07,402/- 14. Hence, the following: ORDER : i. MFA No.202612/2024 filed by the claimants is allowed in part. ii. MFA No.201857/2024 filed by the Corporation is disposed of. iii. The appellants/claimants are entitled for compensation of Rs.1,01,07,402/- as against Rs.1,00,78,880/- with interest @ 6% per annum till the date of realization as awarded by the Tribunal. iv. The apportionment, deposit and release would be as per the order of the Tribunal. v. The Corporation shall deposit the compensation amount before the Tribunal within a period of six weeks. vi. The amount in deposit made before this Court in MFA No.201857/2024 be transmitted to the Tribunal. vii. No order as to costs.