(A) Motor Vehicles Act (59 of 1988) , S.168— Motor accident - Claim for compensation - Determination of disability - Disability certificate indicated that disability had resulted from amputation of one leg and a portion of pelvic bone on same side - Disability to be assessed for purpose of awarding compensation arising from a motor accident is functional disability which reduces earning capacity of claimant and not strictly medical disability - Claimant was running a business, and had already been fitted with a prosthetic limb to ensure his mobility - Order of High Court holding disability to be 50% for purpose of computing loss of income as relatable to loss of earning capacity was correct - Functional disability assessed at 50% was reasonable. (Para 7) (B) Motor Vehicles Act (59 of 1988) , S.168— Motor accident - Claim for compensation - Determination of income - Tribunal had erred in refusing to adopt income as per income tax returns merely on the basis of surmises and conjectures - Income tax returns showed total gross income as Rs.1,96,000/- out of which tax of Rs.4,641/- was to be deducted -Income would have to be assessed at Rs.1,91,000/-. (Para 8) ....