store. They had marked Ex.P.30 and Ex.P.31 to show that the deceased was an income tax assessee and was earning substantially during the assessment years 2014 to 2016. The Tribunal had however adopted the notional income of Rs.9,000/-. In order to assess the exact income of the deceased, it would be desirable to find the average income for at least three years and also find out the source of income. In the absence of the same, it would be desirable to adopt the notional income for the purpose of computing the loss of income. This Court is of the view that considering the age of the deceased, his avocation and the year of accident, Rs.15,000/- can be fixed as notional income of the deceased. The deceased was aged 47 years at the time of the accident and hence, 25% has to be added towards future prospects. The multiplier applicable is '13'. Since there were three dependents, 1/3 rd has to be deducted for personal expenses. Therefore, the compensation under the head of loss of income has to be (Rs.15,000 + 3,750 X 12 X 13 X 2/3) = 19,50,000/-. The Tribunal has awarded only Rs.50,000/- towards loss of love and affection. The compensation under the head loss of love and affection has to be enhanced Rs.1,20,000/- (Rs.40,000/- each to the 3 claimants). The compensation under the head loss of estate has not been awarded by the Tribunal. Hence, Rs.15,000/- is granted under the said head. The
