Exemption from Tamil Nadu Vehicles Taxation Act for Visually Handicapped Car Buyers

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, travell...