(1.) These are two Appeals (MAC APP. No.260/2004 and MAC APP. No.476/2012) arise out of a judgment dated 20.02.2004 passed by the Motor Accident Claims Tribunal (the Claims Tribunal) whereby a compensation of Rs. 45,64,320/- along with interest @ 7% per annum was awarded for the death of Raj Narain Goel, who died in an accident which occurred on 13.08.2000.
(2.) MAC APP No.260/2004 filed by the Oriental Insurance Company Ltd. is for reduction of compensation and CrossObjections registered as MAC APP. No.476/2012 filed by the Respondents No.1 to 7 is for enhancement of compensation.
(3.) The only ground of challenge raised on behalf of the Insurance Company during the course of the hearing is that the deduction towards Income Tax was not made by the Claims Tribunal before computing the loss of dependency. Reference is made to the judgment of Sarla Verma & Ors. v. Delhi Transport Corporation & Anr., 2009 6 SCC 121.