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Showing contexts for: variable dearness allowance in Smt Rekha D vs Sri Veerappa N on 14 December, 2023Matching Fragments
5. Opposing the said submission thus made, learned counsel appearing for respondent No.2 states that the income as mentioned in Ex.P6 includes different kinds of allowances including uniform allowance and therefore, deducting those inadmissable allowances, the Tribunal has rightly taken the income of the deceased as Rs.25,271/- per month. A perusal of contents of Ex.P6 goes to show that the deceased Sri. K. Shridharan was being paid Basic Salary of Rs.9,975/-, Additional Basic of Rs.7,088/-, Fixed Dearness Allowance of Rs.3,643/-, Variable Dearness Allowance of Rs.3,395/-, House NC: 2023:KHC:46023 Rent Allowance Rs.1,370/-, Additional Housing Rent Allowance of Rs.4,891/-, Special Conveyance Allowance at Rs.1,130/-, Special Allowances of Rs.452/-, Medical allowances of Rs.1,350/-, Educational Allowance of Rs.1,275/- and Uniform allowance of Rs.1,227/-. As rightly contended by the learned counsel for the respondent No.2, when the admissible amounts are taken into consideration i.e., the Basic Salary, Additional Basic, Fixed Dearness Allowance, Variable Dearness Allowance, House Rent Allowance and Additional House Rent Allowance, the monthly income comes to Rs.30,362/-. Out of the said amount, 10% income tax has to be deducted. The salary after payment of income tax comes to Rs.27,326/-, on deduction of professional tax of Rs.200/-, the sum comes to Rs.27,126/-. As applied by the Tribunal, in case 30% is added towards future prospectus, the income arrived at would be Rs.35,264/-, on deduction of 1/3rd of the same towards the personal and living expenses which the deceased would have incurred for himself had he been alive, the contribution towards his family members comes to Rs.23,509/-. Therefore, the annual contribution of the deceased towards his family members comes to Rs.2,82,108/-. On applying the appropriate multiplier of '14', NC: 2023:KHC:46023 the loss of dependency comes to Rs.39,49,512. Only Rs.36,79,536/- is awarded by the Tribunal under that head. The difference of amount is Rs.2,69,976/-.