JUDGMENT

DR.G.JAYACHANDRAN,J.

AND SUNDER MOHAN,J.

The appellant, who lost his writ petition before the learned Single Judge, is before the Division Bench seeking tax exemption for his automatic transmission vehicle, since he is a physically disabled person, entitled for tax exemption.

2.In the year 1976, the Government of Tamil Nadu issued a notification in exercise of its power under Section 20(1) of Tamil Nadu Motor Vehicles Taxation Act, 1974, exempting payment of tax leviable under the said Act, to all motor vehicles specially designed or adapted for the use of physically handicapped persons, provided that adapted vehicles are used by the physically handicapped persons only. The said notification in G.O.Ms.No. 3352, dated 29.12.1976, came into effect from 1st January, 1977. Availing the said concession in the year 2006, the appellant earlier had purchased a Hyundai Santro car with automatic transmission with required alteration. Due to the advancement of technology in motor vehicle as well as considering the age of the vehicle he possessed, the appellant had thought fit to dispose the old vehicle and purchased a new Hyundai-i10 car in exchange the automatic transmission (hand cont