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MADRAS HIGH COURT
Honourable Dr Justice G. JAYACHANDRAN,Honourable Mr Justice SUNDER MOHAN
Dr.G.WINSTON – Appellant
Versus
The Secretary to the Government – Respondent
WA(MD)/195/2021
TAX EXEMPTION - PHYSICALLY DISABLED PERSONS - AUTOMATIC TRANSMISSION VEHICLES - [THE COURT HELD THAT THE APPELLANT, A PHYSICALLY DISABLED PERSON, IS ENTITLED TO TAX EXEMPTION FOR HIS AUTOMATIC TRANSMISSION VEHICLE, AS PER THE CLARIFICATION LETTER ISSUED BY THE UNION OF INDIA, DIRECTING ALL THE STATE GOVERNMENTS TO EXTEND THE TAX EXEMPTION FOR AUTOMATIC TRANSMISSION VEHICLES ALSO WITHOUT ALTERATION IF IT IS PURCHASED AND DROVE BY THE DISABLED PERSONS.]
Fact of the Case:
The appellant, a physically disabled person, purchased a Hyundai-i10 car with automatic transmission. He sought tax exemption under G.O.Ms.No.3352, Home (Transport-T) Department, dated 29.12.1976, which exempts payment of tax for motor vehicles specially designed or adapted for the use of physically handicapped persons. However, the Road Transport Authorities declined his request.
Finding of the Court:
The learned Single Judge dismissed the appellant's writ petition, holding that the Hyundai-i10 car is not a vehicle specially designed or adapted for the use of physically handicapped persons, as it can be used by any person.
Issues: Whether the appellant's Hyundai-i10 car is a vehicle specially designed or adapted for the use of physically handicapped persons, and thus entitled to tax exemption under G.O.Ms.No.3352, Home (Transport-T) Department, dated 29.12.1976.
Ratio Decidendi: The court held that the appellant's Hyundai-i10 car is entitled to tax exemption under G.O.Ms.No.3352, Home (Transport-T) Department, dated 29.12.1976, as per the clarification letter issued by the Union of India, directing all the State Governments to extend the tax exemption for automatic transmission vehicles also without alteration if it is purchased and drove by the disabled persons.
Final Decision: The court allowed the appeal and directed the fourth respondent to consider the appellant's request for tax exemption in the light of the clarification letter issued by the Union of India.
W.A(MD)No.195 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 04.01.2023
CORAM
THE HON'BLE DR JUSTICE G.JAYACHANDRAN
AND
THE HON'BLE MR JUSTICE SUNDER MOHAN
W.A.(MD)No.195 of 2021
and
C.M.P(MD)No.600 of 2021
Dr.G.Winston
.. Appellant/Petitioner
Vs.
1.The Secretary to the Government of India,
Ministry of Transport & Highways,
No.1, Parliament Street, Transport Bhavan,
New Delhi-110 001.
2.The Secretary to the Government of India,
Ministry of Heavy Industries and Public Enterprises,
(Department of Heavy Industry)
Room No.428, Udyog Bhavan,
New Delhi-110 011.
3.The Transport Commissioner,
Transport Department,
Chepauk,
Chennai-5.
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W.A(MD)No.195 of 2021
4.The Regional Transport Officer,
RTO Office, Nagercoil,
Situated at,
Pandarapuram, Thovalai Taluk,
Nagercoil, Kanyakumari District.
5.Derik Hyundai Motors,
Rep by its General Manager,
Nagercoil.
6.The Principal Secretary to Government,
Transport Department,
Fort Saint George, Chennai.
.. Respondents/ Respondents
(R6 Suo Motu impleaded vide order
dated 24.09.2020)
Appeal filed under Clause 15 of the Letters Patent, praying this Court,
to set aside the order dated 24.09.2020 passed in W.P(MD)No.5450 of 2020
on the file of this Court by allowing this Writ Appeal.
For Appellants
:Mr.M.R.Sreenivasan,
for Mr.T.Arul
For R3,R4&R6
:Mr.D.Sasikumar,
Additional Government Pleader
For R1&R2
:Mr.S.Jeyasingh
Senior Panel Counsel
For R5
:Mr.B.Michael Sebastian,
for Mr.S.Xavier Rajini
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W.A(MD)No.195 of 2021
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
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W.A(MD)No.195 of 2021
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 control). When he sought for tax
exemption, as per G.O.Ms.No.3352, Home (Transport-T) Department, dated
29.12.1976, the same was declined by the Road Transport Authorities.
Hence, he was compelled to file a writ petition in W.P(MD)No.5450 of 2020
with the following prayer,
“to issue a Writ of Certiorarified Mandamus, to call for the
records relating to the impugned order dated 22.01.2020 vide
his proceedings in Lr.R.No.1223/C1/2020 passed by the fourth
respondent and quash the same as illegal and consequently,
direct the fourth respondent to register the petitioner's new
Hyundai-i10 car with auto clutch, a modern version of
automatic Transmission without insisting the petitioner to
produce retro fitment certificate within a time frame as fixed by
this Court and grant life tax exemption as to the CARs for the
disabled persons.”
3.The learned Single Judge, after considering the expression like
“Specially designed”, “adapted” (specially designed motor vehicle) used in
G.O.Ms.No.3352, has dismissed the writ petitio
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