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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.V.KARTHIKEYAN
A. Shanthi – Appellant
Versus
Secretary to the Government of Tamil Nadu – Respondent
| Table of Content |
|---|
| 1. claim for vehicle tax exemption (Para 1 , 2 , 3 , 4 , 5) |
| 2. arguments against tax exemption (Para 6 , 7 , 8 , 9) |
| 3. court's analysis on disability and vehicle use (Para 10 , 11 , 12 , 13 , 14 , 15 , 16 , 18) |
| 4. recommendations for extending gst benefits (Para 17) |
| 5. order for reconsideration of exemption (Para 19 , 20) |
ORDER :
1. The Writ Petition has been filed in the nature of a Certiorarified Mandamus seeking records relating to an order issued on 17.04.2024 by the fifth respondent / the Regional Transport Officer, Regional Transport Office (West), Salem and to quash the same.
2. The petitioner seeks a direction against the respondents to register the new car of the petitioner, HARRIER XZA + O and to grant exemption from payment of tax.
3. In the affidavit filed in support of the Writ Petition, the petitioner stated that she is a physically challenged person suffering from locomotor disability with 60% of disability since her right hand is disabled. She was also issued with a disability certificate by the Government of India on 14.4.2020. She stated that travelling by autos and taxis was extremely inconvenient and therefore she had purchased a new car HARRIER XZA + O.
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.
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....
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.
The court directed the respondents to consider the petitioner's request for tax exemption under the Telangana Motor Vehicles Act, emphasizing adherence to natural justice principles.
Failure to submit required documentation for vehicle tax exemptions results in liability for payment, even for unroadworthy vehicles.
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