The multiplier is determined by completed age; a deceased aged 45 attracts multiplier 14.

The appeals arose from a motor accident claim award concerning the death of Anup Kumar Barla in a road accident on 19 July 2022.

The Claims Tribunal awarded ₹84,62,520 in compensation.

The insurer appealed, contending that income tax should have been deducted from the deceased’s income; the claimants appealed, challenging the multiplier of 13 and seeking enhanced conventional damages.

The deceased’s date of birth was 1 July 1977, making him 45 years and 18 days old at the time of the accident.

Whether the Tribunal correctly applied a multiplier of 13, or whether the deceased’s completed age of 45 years required a multiplier of 14.

Whether income tax was required to be deducted from the deceased’s income when calculating dependency compensation.

Whether the amount awarded under conventional heads required enhancement.

Under Sarla Verma v. Delhi Transport Corporation, the applicable multiplier is determined by the deceased’s age category; for ages 41–45, the multiplier is 14.

Shashikala v. Gangalakshmamma confirms that completed years of age govern multiplier selection.

Under National Insurance Co. Ltd. v. Pranay Sethi, future prospects and conventional heads are assessed in accordance with the applicable principles.

The Court also relied on Magma General Insurance Co. Ltd. v. Nanu Ram in computing conventional compensation.

The Court held that income tax was to be deducted from the deceased’s annual income using the applicable FY 2022–23 tax slabs.

The deceased had completed 45 years, but not 46; applying Shashikala and Sarla Verma, the Court held that the proper multiplier was 14, not 13.

It accepted the Tribunal’s undisputed monthly income of ₹61,779, added 30% for future prospects, and calculated annual income at ₹9,63,752.

Applying the FY 2022–23 tax slabs, it deducted ₹1,09,460 in tax, leaving annual income of ₹8,54,292; after deducting one-third for personal expenses and applying multiplier 14, loss of dependency was ₹79,73,392.

The Court enhanced conventional heads to ₹1,21,000.

It recalculated total compensation at ₹80,94,392, replacing the Tribunal’s award of ₹84,62,520; the remaining conditions of the award were left intact.