medical record of the appellant, which mentioned that he had sustained grievous head injury fracture of C6 and T4 vertebra. He also produced the medical bills. Page 4 of 146. As far as the employment of the appellant is concerned, it was claimed that at the relevant point of time he was working as Branch Manager in Padma Infrastructure Private Limited and was earning salary of ₹22,000/- per month. However, the Tribunal referring to Income Tax return of the appellant (Ext.15)7 assessed the income at ₹1,62,420/- per annum for the assessment year 2011-12 and that was made the basis for awarding compensation. His disability was assessed by the District Medical Board, Jagatsinghpur (Ext.13), according to which he was declared to be disabled to the extent of 60%. It is pertinent to note that the aforesaid assessment of disability of the appellant was conducted 02 years after the accident, meaning thereby, the disability was subsisting. It was claimed that on account of 60% disability