ORDER :

PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records relating to the impugned order passed by the 5th Respondent vide his proceedings in Na.Ka.No. 32569/E2/2022 dated 05.01.2023 and quash the same as illegal and consequently direct the 5th respondent to register the petitioners New Maruti Suzuki XL 6 car and to grant exemption of Tax to the Physically disabled as per G.O.Ms.No.3352 dated 29.12.1976 within a time period stipulated by this Court.

This is a rather unfortunate writ petition, where the writ petitioner, who is physically challenged, is forced to approach this Court to assert his entitlement to a concession that is made applicable to him by orders of the Government of Tamil Nadu. In order to appreciate the grievance of the petitioner, it is necessary to briefly allude to the facts which has culminated in filing of this writ petition.

2. The petitioner is a person, who suffers from a locomotor disability. His disability is assessed at 80% and he holds a unique disability identity card issued by the Government of India. The learned counsel for the petitioner would submit that the petitioner is a Commerce Graduate pursuing his Chartered Accountant's course, apart from which, he has represented the country in an international Chess game. He has also obtained the title of FIDE Arbiter from the International Chess Federation and the title of Senior National Arbiter of Chess. He has also passed the trainer examination for Chess and at present he is pursuing his interest as an Arbiter of Chess by travelling abroad. The petitioner is unable to move by himself and his father has to accompany him everywhere as he has to be physically lifted and seated while travelling. In fact, his father has also advanced in age and is not able to carry the petitioner as before. Therefore, he had purchased a Maruti Suzuki XL 6 car and had adapted the said vehicle for his personal use by obtaining Retro Fitment Certificate from the Government approved Retrofitment Centre on 19.11.2022. The adoption that he has done is to the passengers seat by modifying it, is in such a way that he could easily get in and out of the seat without the assistance of another.

3. The learned counsel for the petitioner would submit that on 29.12.1976, the Government of Tamil Nadu in G.O.Ms.No.3352, Home (Transport -T) Department, dated 29.12.1976 had passed the notification, in which they had decided to exempt from payment of tax all motor vehicles specially designed or adapted for the use of the physically handicapped persons, provided the adapted vehicles are used by the physically handicapped persons only. Therefore, in the light of the above Government Order, the petitioner had sought for a tax exemption before the Regional Transport Officer, Pudukkottai. Unfortunately, by an order dated 05.01.2023, the fifth respondent has demanded the production of the disability certificate and a certificate stating that the petitioner can drive the said vehicle as also the certificate from the Retro Fitment Centre, which has adapted the vehicle. Though the petitioner has forwarded his representation enclosing all the documents to show his physical disability together with the RC book and the retrofitment certificate, the impugned order has been passed.

4. A perusal of the same indicates the absolute non application of mind on the part of the fifth respondent particularly taking into account the fact that the petitioner is a physically challenged person, who seeks to be mobile for which he has adapted the vehicle without violating any rules. In fact, the demand for production of a certificate to prove that the petitioner can drive a vehicle is to say the least absurd when the petitioner would himself state that he suffers 80% locomotor disability.

5. Mr.T.Amjadkhan, learned Government Advocate for the respondents would submit that the exemption would be available to the petitioner,