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.

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. She had further stated that the Commission for Persons with Disability (Divyangjan), New Delhi had recommended that the Department of Heavy Industries, Ministry of Heavy Industries and Public Enterprises and the Department of Revenue, Ministry of Finance, Union of India should make amendments in their Rules to give concession with reference to GST, Road Tax, Toll Tax etc., to vehicles purchased by persons with disabilities.

4. It had also been stated that a Writ Petition had also filed in W.P.(MD).No. 20511 of 2021 in this regard.

5. The petitioner claims that since she is a person with disability, the vehicle must be exempted from Motor Vehicle Tax as well as GST and other benefits must be granted to the petitioner. The petitioner had given a representation on 12.04.2024. It was rejected on 17.04.2024 stating that the vehicle was neither specially designed nor an adapted vehicle. Questioning that rejection, the present Writ Petition has been filed.

6. A counter affidavit had been filed on behalf of the fifth respondent, Regional Transport Officer, Regional Transport Office/West, Salem, wherein it had been stated that since the petitioner is suffering from 60% disability in her right hand, she must depend on someone for driving a vehicle. It had been further stated that if the vehicle is not designed for a disabled person and if the petitioner is in a need of a driver then the concession extended on the basis of existing Rules to persons with disability is defeated. It had been further stated that if the vehicle is sold to a third party, then grant of tax exemption to the vehicle when it is owned by differently abled person would be meaningless and the Government would be put to loss. It had been stated that the representation of the petitioner had been rejected since the vehicle was neither a specially designed nor an adapted vehicle. It had been contended that exemption can be granted only when the vehicles are specially designed or adapted for the use of the physically handicapped person. It had been thus stated that the Writ Petition should be dismissed.

7. The learned counsel for the petitioner placed reliance on a Circular issued by the Ministry of Road Transport and Highways dated 03.02.2023 wherein guidelines and notifications had been issued to provide equal opportunity for persons with disabilities. Among other guidelines, it had been stated that in the registration certificate, it should be mentioned that the ownership type is Divyangjan. It had also been pointed out the vehicle type, whether adapted or otherwise should not be the criteria. It was therefore argued that directions must be issued to the Registering Authorities for implementation of the notification. But however, as on date, the State Motor Vehicles Taxation Act or the Rules hav