ORDER :

1. The petitioner is aggrieved by the non-refund of life tax amount of Rs. 54,530/- collected from him during the registration of his vehicle bearing No. AP-16-FC-3897 and the subsequent proceedings in Rc. No. 3897/2020, dated 26.2.2020 issued by the Deputy Transport Commissioner, Vijayawada, 3rd respondent herein, rejecting his application for refund.

2. The petitioner has a physical disability of 50% in his left leg due to post-polio residual paralysis from his childhood. He had retired after serving in the Government health sector. After retirement, he had purchased a Maruti Suzuki Celerio ZXI-AGS (O), petrol variant with an automatic gear shift. According to the petitioner, one of the reasons why he had purchased the said vehicle was the attractive concessional GST rate, which was advertised by the Company for customers with physical disability. The petitioner was also medically examined by the Chief Medical Officer of Maruti Suzuki India Limited at New Delhi and was given a certificate dated 31.1.2018 that he has a disability of 50% of left lower limb and that he was certified fit to drive a passenger car fitted with automatic transmission. The vehicle was delivered to t