NATIONAL INSURANCE COMPANY LIMITED Vs. JANKI

JUDGEMENT

(1.) These two revisions have been filed by the National Insurance Company Limited, challenging two orders of the learned Motor Accident Claims Tribunal, Moga, both dated July 20, 2016, passed in two separate execution applications filed by the claimants in whose favour the Tribunal had earlier passed Awards granting them certain compensation.

(2.) Notice of motion having been issued in both these petitions, as per the report of the Registry, the respondents in CR no.6419 of 2016, i.e. the claimants before the learned Motor Accident Claims Tribunal, stand duly served. However, despite that, they have chosen not to appear and contest the petition.

(3.) Before this court, Mr. Neeraj Khanna and Mr. Ravinder Arora, learned counsel appearing for the petitioner company in these two cases, have first referred to Section 194-A of the Income Tax Act, 1961, the relevant extract of which, as amended, reads as follows:-