Group ‘A’ Gazetted Officer in the Government on a basic salary of Rs.2,200/- with all allowances was about Rs.4,000/- per month. I will have to make a guess work about the Appellant’s potential earning considering his background, the school in which he was studying and the extracurricular activities In my view, the Appellant just after a couple of years would have started earning at least Rs.3,000/- per month. I will thus, take the annual income of the Appellant to be Rs.36,000/-. Any income beyond Rs.30,000/- per annum was subject to Income Tax to the extent of 20% upto Rs.50,000/-. Thus, the Appellant’s income after Income Tax deduction comes to Rs.34,800/- per annum. Considering the disability, it is difficult that the Appellant will be able to carry out any activity for profit in his life. It has come on record that he is working as a photographer by hobby. He or his family members might be able to sell some beautiful photographs/scenery, but I will ignore the income if any from the same. On the income of Rs.34,800/- per annum and adopting the multiplier of 18, I tend to award a sum of Rs.6,26,400/-(Rs.34,800/- x 18) towards loss
