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Madras High Court Directs Authorities To Exempt Vehicle Tax, GST For Car Purchased By Visually Challenged Person
Upasana Sajeev
5 July 2023 10:42 AM GMT
The Madras High Court recently directed authorities to grant exemption from the motor vehicle tax as well as the GST to a visually impaired person in respect of the car purchased by her.Justice PT Asha of the Madurai bench took note of the recommendations made by the Chief Commissioner for Persons with Disabilities to Department of Heavy Industries, Ministry of Heavy Industries and...
The Madras High Court recently directed authorities to grant exemption from the motor vehicle tax as well as the GST to a visually impaired person in respect of the car purchased by her.
Justice PT Asha of the Madurai bench took note of the recommendations made by the Chief Commissioner for Persons with Disabilities to Department of Heavy Industries, Ministry of Heavy Industries and Public Enterprises and Department of Revenue, Ministry of Finance for amendments to their rules to give concession with reference to GST, Road Tax, Toll Tax etc to the visually challenged persons.
The court was dealing with a plea filed by Carunia Seelavathi, who is suffering from 100% visual impairment and brought a car for her own use. She is dependent upon a third person for her travel. It was submitted that her request for tax exemption under the Government Order dated 29.12.1976 and the order of the Chief Commissioner of Persons with Disabilities (Divyangjan) was rejected by the authorities on the ground that the vehicle used by her would not undergo any changes in the form which was the basis for exemption.
In December 1976, the Government of Tamil Nadu Home (Transport -T) Department issued a notification exempting payment of tax on all motor vehicles specially designed or adapted for the use of physically handicapped persons, provided the adapted vehicles are used by physically handicapped persons only.
The court, considering the recommendation by the Commissioner ,and taking into account the fact that visually challenged persons are now having more job opportunities and face challenges in commute, opined that such an exemption could be granted to the petitioner as well.
“Considering the recommendation of the Commission, which is a Commission specifically established for the disabled and taking into consideration the fact that today the visually challenged persons are having more opportunities of 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 court held.
The court thus directed the authorities to ensure that necessary orders exempting the petitioner from motor vehicle tax and GST are passed within a period of four weeks.
Case Title: Carunia Seelavathi v Secretary to Government and others
Citation: 2023 LiveLaw (Mad) 186
Counsel for the Petitioner: Mr.R.Karunanidhi
