[p&h] motor vehicles act, 1988 S. 166 – Deceased – owner of a Truck which was financed – He was regularly repaying the amount, in monthly instalments of Rs. 21,000 per month to be paid in X Emis – Paid Y Emis – He had already paid Y instalments – Payabale installments Z= X-Y – Income of the deceased, after repaying the instalment, is assessed @ 12,000/- per month – After the period of Z months, the income of the deceased is assessed @ 20,000/- per month.