In view of the above, we take !oss of annual income to the claimants as Rs.27.000/- (4500x12/2), as assessed by the Ctaims Tribunal, however, since the age of the mother of the deceased at the time of accident was 49 years, we apply multiplier of 13 to it and thus the total loss of dependency would come to fts.3.51,000/- (27000x13). Besides this, the claimants are atso entitied to receive a sum of Rs.10,000/- towards loss of estate and fts.5,000/- towards funeral expenses. In this manner, the :-' ciaimonts are entitled to receive a total sum of Rs,3,66,000/- as compensation dong with simpte interest @ 7% p.a. However, we fee!that imposition of penal interest by the Ctaims Tribunal is not proper and the same deserves to be set aside in view of the law laid down by the Hon'ble Supreme Court in the matter of Nationat Insurance Company Ltd, Vs, Keshav Bahadur and others reported in (2004) 2 SCC 370 wherein the Hon'ble Supreme Court has hetd that dfrectian m the award far retraspective enhancement of interest for default in payment af the compensatian together wM interest payable therean virtually amounts to imposition of whlch is not statutanly env^aged and penalty prescnbed
