the income of injured as Rs.1,31,867/-. The Tribunal has assessed the income at Rs.1 lakh. Since the functional disability has already been held to be 40% by the Tribunal, in the opinion of this Court, there was no occasion to again hold the income of deceased as Rs.1 lakh when the income tax return shows otherwise. Just before six months of the accident, the income was shown as Rs.2,91,816/- vide Ex.P-18 and after deduction of Rs.27,000/- it works out to Rs. 2,64,816/-. Likewise, another tax return filed on 24th December vide .Ex.P-19 shows the income of claimant to be Rs.1,31,861/- for 9 months wherein the tax deduction is shown to be Rs.500/-. The claimant has stated that the accident took place on 14.09.2008 and he was admitted to hospital from 14.9.2008 to 22.10.2008 and due to accident he earned only Rs.1,31,867/- in the financial year 2008-09 that is for 9 months and since the accident had occurred, he could not further earn, therefore, considering both the amounts shown in the income tax return, in the opinion of this Court, it would be just and proper to hold the average income to be Rs.2 lakhs which was being earned by the claimant.