(i) As noted, in six months preceding the date of accident, the deceased was drawing salary for about five months in the range of Rs. 15,125/- to Rs. 15,537/-. In one of the months, the deceased was paid Rs. 36,115/-. It is not clear whether this spike in the salary is because of one time yearly bonus paid to the employee or the arrears of retrospective pay revision. Whatever be the source of this additional payment, would augment the income of the employee which has not been taken into account by the Tribunal. Secondly, it has correctly pointed out by the Shri Modi for the claimants that the Tribunal noted that the income tax slab for the assessment year was 10% for yearly income between Rs. 1,60,000/- to Rs. 5,00,000/-. This would mean that income till the limit of Rs. 1,60,000/- would be exempt and the remaining income would invite tax @ 10%. The Tribunal had believed the yearly income of the deceased at Rs. 1,86,000/-. Having assessed the income tax at Rs. 2000/(incorrectly done instead of Rs. 2600/-), the Tribunal slashed
