P. T. ASHA
Carunia Seelavathi – Appellant
Versus
Secretary to the Government of Tamil Nadu, Department of Transport, Chennai – Respondent
JUDGMENT
(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 office proceedings in Na.Ka. No.19154/A3-2023 dated 21.04.2023 and quash the same as illegal and consequently direct the respondents to register the petitioner''s new car namely TATA NEXON XE (Petrol) 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.)
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 email communication dated 04.05.2023 vide his proceedings in registration application MHI- 290423185541-6629 sent by the 4th respondent and quash the same as illegal and consequently for a direction, directing the respondent No.1 to extent the GST, Road Tax, Tool Tax and registration concession to the petitioner for purchasing a four wheeler (TATA NEXON XECar (Petrol) Derik Motors Private Limited ) in the light of the orders passed by the Honble Court of Chief Comm
Visually challenged persons are entitled to concessions with reference to GST, road tax, toll tax, etc., based on the recommendation of the Commission for Persons with Disabilities and previous court....
Persons with disabilities should not be denied tax exemptions for vehicles purchased to accommodate their needs solely because the vehicle is not adapted for their specific disabilities.
Art. 14 postulates equal treatment for equally placed persons that is to say un-equals can be treated unequally.
The court ruled that a differently-abled individual's vehicle registration requires a Medical Board's examination to verify driving fitness, reaffirming tax exemptions per existing government orders.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.