business and in the course of his employment and whether death or injury had resulted by the use of the vehicle. If this situation exists, I have no doubt in my mind that a petition under Section 163A will be perfectly competent. Considering the fact that the deceased was aged 22 years and he was said to be transporting 100 bags of sugar in truck for offloading the same at the office of PUNSUP, I hold that the employer shall be responsible for the consequences of his death and for the same reason, the insurer is bound to indemnify the employer for the claim arising out of the said accident. Applying the yardstick under Section 163-A, I will find that after making a deduction of 1/3rd on 2500/- per month stated to be income of the deceased, the annual dependency would come to 20,000/- and the amount for compensation shall be 3,40,000/- ( 20,000x17). In addition to this, there shall be an amount of 9500/- towards the general damages of funeral expenses, loss of consortium and loss to estate. The total compensation payable shall be 3,49,500/- with an interest @9% from the date of petition till the date of payment. The liability shall be on the insurer.