THE HONOURABLE SRI JUSTICE K.SARATH

ORDER:

Heard learned counsel for the petitioner and learned Assistant Government Pleader for Transport appearing for the respondents and perused the material on record.

2. Learned counsel for the petitioner submits that the petitioner is a physically handicapped person with 65% disability afflicted with Post-Polio Para Plegia in his left leg lower limb and has also received certification with regards to his disability on 22.10.1997 from the Medical Board constituted vide G.O.Ms.No.109, Women’s Development, Child Welfare and Labour Department, dated 15.06.1992. The petitioner earlier purchased various vehicles and was exempted from paying tax at the time of purchase of those vehicles by the respondent officials. Recently, the petitioner has purchased a new Lexus F Sport on 31.05.2023 for safe and secure driving of the petitioner.

The respondent has refused to extend the benefit under G.O.Ms.No.12, Transport, Roads and Buildings (Tr.I) Department, dated 29.03.2022 and G.O.Ms.No.351, Transport, Roads and Buildings (Tr.I) Department, dated 29.08.1978 to the petitioner and further refused to register the new vehicle of the petitioner for the sole reason that he already owns a car. Earlier, when the petitioner bought his Skoda Octavia, the respondents refused to grant tax exemption on various discriminatory grounds and approached this Court and filed W.P.No.8397 of 2006 and the same was disposed of by this Court on 27.07.2006 by directing the respondents to exempt the tax of the petitioner for payment of the tax by the petitioner. Thereafter, the petitioner has purchased the present new Lexus F Sport car. Earlier, the petitioner purchased paid an amount of Rs.95,050/- and Rs.1,27,930/- for purchasing his Ford EcoSport (bearing registration number TS09EF0918) and Skoda Octavia (bearing registration number AP09BG9189) respectively and requested to direct the respondents to refund the said amounts with interest.

3. Learned counsel for the petitioner further submits that at the time of admission, this Court passed interim orders directing the respondent No.3 to register the present car ‘Lexus F Sport’ (Chasis No.JTJCLBEZ402017649) of the petitioner furnishing bank guarantee for a sum of Rs.5,00,000/- (Rupees Five Lakhs only) in favour of the respondent No.3 and as per G.O.Ms.No.12, Transport, Roads and Buildings (Tr.I) Department, dated 29.03.2022. The petitioner granted exemption from paying tax as he is a physically challenged person with left leg disability and requested to allow the writ petition by directing the respondent authorities to return the bank guarantee furnished by the petitioner in view of the orders passed by this Court dated 21.06.2024.

4. Learned counsel for the petitioner further submits that in similar situated person, Mercedes Benz vehicle bearing No.TS08 GJ 2727 was registered with any tax and in case of the petitioner, the respondents are not registering his car and the same is arbitrary and illegal and in violation of Article 14 of the Constitution of India and requested to register the car without tax.

5. Learned Assistant Government Pleader for Transport basing on the counter submits that the petitioner had already availed the exemption of tax to his vehicles in view of his physical disability and the respondents also considered the same by following the rules existing there. Now the petitioner sold his vehicle to the third parties and purchased the vehicle ‘Lexus F Sport’ which is not an exclusive vehicle to be used and driven by the physically challenged persons. The manufacturers did not mention the categories of physically handicapped persons who can use the said car. Since the car is not specifically designed for physically handicapped persons and as there are no special gadgets or contrivances attached to the vehicle to facilitate the physically handicapped persons, the exemption is not allowed.

6. Learned Assistant Government Pleader for Transport further submits that in