Case Law Details
Carunia Seelavathi Vs Secretary to the Government of Tamil Nadu (Madras High Court)
Madras High Court held that exemption from payment of tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 is allowable on cars purchased by visually handicapped persons.
Facts- The petitioner, who is visually handicapped and who holds a unique disability identity card showing that she is a person with 100% physical impairment, has planned to purchase a car for her own use. She is dependent on a third person for her travels. Considering the fact that she is a lady and visually challenged, travelling in the taxies and autos in the present scenario is a scary choice for the petitioner. Therefore, she would try to take advantage of the Government Order which grants exemptions from payment of tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 for the motor vehicles designed or adapted for the use of disabled persons.
However, the petitioner’s request has been rejected by the authorities by stating that the vehicle of the petitioner would not undergo any change in its form and it cannot be considered as a adapted vehicle, which is the basis of the exemption.
Conclusion- Held that today visually challenged persons are having more opportunities for employment even in the Government sector and their commuting to the place of work becomes challenging, this Court is of the opinion that the exemption has to be granted to the petitioner and accordingly, the Writ Petitions are allowed. The authority concerned shall ensure that necessary orders exempting the petitioner from the motor vehicle’s tax as well as the GST are passed within a period of four weeks from the date of receipt of a undertaking letter by the petitioner.
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