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(vi) The Supreme Court in Mrs.Helen C.Rebello and others vs. Maharashtra State Road Transport Corporation reported in II (1998) ACC 512 (SC), has considered whether the life insurance money of the deceased is to be deducted from the claimants compensation receivable under the Motor Vehicles Act, 1939. Their Lordships' of the Apex Court referring to various enactment's relating to the social security scheme under the Insurance Act, held that the Insurance amount payable on the death of the deceased cannot be deducted. Their Lordships' held that the insurance amount payable to the Legal Representatives of the deceased has no nexus whatsoever with the statutory compensation payable under the Motor Vehicles Act, since the policy under the Insurance Act is a contractual one and the compensation payable under the Motor Vehicles Act is a statutory one. In paragraphs 33 to 37, the Apex Court has held as follows:

(vii) In United India Insurance Co. Ltd., v. Patricia Jean Mahajan and others reported in 2002 ACJ 1441, the Supreme Court has held as follows:

"35. We are in full agreement with the observation made in the case of Mrs.Helen C.Rebello, 1999 ACJ 10(SC), that the principle of balancing losses and gains, by reason of death, to arrive at the amount of compensation is a general rule, but, what is more important is that such receipts by the claimants must have some co-relation with the accidental death by reason of which alone the claimants have received the amounts. We do not think it would be necessary for us to go into the question of distinction made between the provisions of the Fatal Accidents Act and the Motor Vehicles Act. According to the decisions referred to in the earlier part this judgment, it is clear that amount on account of social security as may have been received must have nexus or relation with the accidental injury or death, so far to be deductible from the amount of compensation. There must be some co-relation between the amount received and the accidental death or it may be in the same sphere, in absence the amount received shall not be deducted from the amount of compensation. Thus the amount received on account of insurance policy of the deceased cannot be deducted from the amount of compensation. Thus the amount received on account of insurance policy of the deceased cannot be deducted from the amount of compensation though no doubt the receipt of the insurance amount is accelerated due to premature death of the insured. So far other items in respect of which learned Counsel for the insurance company has vehemently urged, for example, some allowance paid to the children, and Patricia Mahajan under the social security system no co-relation of those receipts with the accidental death has been shown much less established. Apart from the fact that contribution comes from different sources for constituting the fund out of which, payment on account of social security system is made one of the constituents of fund is tax which is deducted from the income for the purpose. We feel that the High Court has rightly disallowed any deduction on account of receipts under the insurance policy and other receipts under social security system which the claimant would have also otherwise entitled to receive irrespective of accidental death of Dr.Mahajan. If the proposition 'receipts from whatever source' is interpreted so widely that it may cover all the receipts, which may come into the hands of the claimants, in view of the mere death of the victim, it would only defeat the purpose of the Act providing for just compensation on account of accidental death. Such gains may be on account of savings or other investments, etc., made by the deceased would not go to the benefit of wrongdoer and the claimant should not be left worse of, if he had never taken an insurance policy or had not made investments for future returns.

36. We, therefore, do not allow any deduction as pressed by the Insurance company on account of receipts of insurance policy and social security benefits received by the claimants.

(viii) The Andhra Pradesh High Court in S.Narayanamma and others vs. Secretary to Government of India and others [II (2002) ACC 582], following Mrs.Helan C.Rebello's case, held that, "the contributions made by the deceased-employee towards Employees' Provident Fund, Life Insurance (LIC), Group Insurance and the deductions shown in the salary certificate of the deceased-

(ix) In Bishansing Thakursing v. Nasira Kadar Shaikh, reported in I (2005) ACC 676, the Bombay High Court following the principles laid down in Mrs.Helan C.Rebello's case, held that there cannot be any deductions of amount received towards life insurance, provident fund and ex-gratia payment.

(x)In A.Lakshmi v. Arjun Associated Pvt. Ltd., reported in 2005 ACJ 704, the Andhra Pradesh High Court has considered the various decisions on this point as to whether the deductions of professional tax from the gross salary of the deceased is permissible while computing compensation. The Court has extensively considered as to whether the deferred payments receivable under the Provident Fund Act as well as Insurance Scheme being contractual benefit are deductable from the gross salary of the deceased while computing compensation. Following the principles laid down in Mrs.Helan C.Rebello's case and the decision reported in 2004 ACJ 448, the Court held that, "savings out of his own earnings, cannot treated as payable benefit of account of accidental death. The compensation under the Act is a statutory one. While the amounts receivable in respect of contribution are contractual."