The petitioners, the wife and the children of the deceased Mahendra Kumar Sahoo  filed Motor Accident Claims Case before the Motor Accidents Claims Tribunal (MACT), consequent upon death of Mahendra Kumar Sahoo    in road accident on 7-1-2013. The MACT awarded compensation to the tune of Rs. 17.91 lakhs in favour of the petitioners along with interest at the rate of 7 per cent per annum with effect from date of application till its realization. Aggrieved, insurance company preferred  an appeal before instant Court, which was referred to National Lok Adalat wherein award was modified. Insurance company pursuant to directions of National Lok Adalat deposited cheques dated 20-9-2019 and accordingly an order was passed by MACT on 22-10-2019. On Writ Petition, the petitioner contended  that no disclosure was made with regard to details of interest nor any intimation was given to petitioners with regard to TDS on interest. Allowing the petition the Court held that  if interest in question had been computed by spreading over for six years commencing from date of application till deposit was made, interest would be less than Rs. 50,000 and in such eventuality, in view of section 194A(3)(ix) (pre-amendment)/section 194A(3)(ixa) (post-amendment), TDS was not required to be deducted by insurance company . Accordingly the writ petition was to be allowed and TDS amount wrongly deducted was to be refunded to petitioners .