Heard counsel for the appellant and Standing Counsel for appearing for the Insurance Company. The appeal is filed for enhancement of compensation. The appellant's specific case is that income fixed at Rs.1,500/- per month for the purpose of grant of compensation is not tenable. According to the appellant, appellant was an income tax assessee and he was having a monthly income of Rs.20,000/-. However, from the records produced pertaining to income tax returns filed, the Tribunal noticed that income for the appellant was from business and from property. The appellant has not adduced any evidence to show reduction in income on account of accident or injury sustained by him for loss of business. There cannot be any variation for income from property on account of injury sustained by the appellant. Even though we do not find any basis for the MACT to fix appellant's income at Rs.1,500/- per month, we do not think appellant is entitled to compensation based on the income returned by him for the purpose of income tax because there is no evidence about reduction