- (1.) The Tribunal awarded Rs. 4,89,832/- as total compensation inclusive of the statutory deposit Rs. 25,000/- paid under Section 140 of the Motor Vehicles Act, 1988. While calculating the compensation, the Tribunal took the gross salary without deducting the professional tax that gave rise to the appeal filed by the Insurance Company. The claimants are also unhappy, as according to them, the Tribunal did not follow the 2nd Schedule while using the multiplier that resulted in the other appeal. We have heard both the appeals. We have heard Mr. Ashimesh Goswami, learned Counsel appearing for the appellants/Insurance Company and Mr. Krishanu Banik, learned Counsel appearing for the respondents/claimants.
(2.) We have examined the award. We are of the view that the Insurance Company's appeal must succeed, as the Tribunal erred in not deducting professional tax while assessing the net salary. From the salary slip we find that the deceased victim was getting Rs. 8,747/- as gross salary. He was also paying Rs. 90/- as professional tax that would be deducted hence, net salary for the purpose of calculation of compensation should be Rs. 8,657/- instead of Rs. 8,747/-, that takes care of the appeal by the Insurance Company.
(3.) While deciding the claimants' appeal, we are of the view that the decision in the case of K.R. Madhusudan & Ors. v. Administrative Officer & Anr., 2011 AIR(SC) 979, was delivered in an exceptional circumstance as observed by the Apex Court in paragraph 10 of the said decision. The Apex Court deviated from the ratio decided in the case of Smt. Sarla Verma and others v. Delhi Transport Corporation and Another, 2009 2 TAC 677. We do not find any exceptional circumstance prevalent in the instant case. We, thus, follow the decision in the case of Smt. Sarla Verma and others . Applying the ratio decided therein, we are of the view that the Tribunal did not commit any illegality in applying the multiplier of 7, being the unexpired period of service, which the deceased left to his credit. We are, however, of the view that the Tribunal should have considered the future prospect.;