Madras High Court Directs Authorities To Exempt Vehicle Tax, GST For Car Purchased By Visually Challenged Person https://www.livelaw.in/high-court/madras-high-court/madras-high-court-exempt-vehicle-tax-gst-for-car-visually-challenged-person-231967
Madras High Court Directs Authorities To Exempt Vehicle Tax, GST For Car Purchased By Visually Challenged Person https://www.livelaw.in/high-court/madras-high-court/madras-high-court-exempt-vehicle-tax-gst-for-car-visually-challenged-person-231967
Bringing relief to a visually impaired woman, the Madurai Bench of the Madras High Court has directed the authorities to grant exemption from motor vehicle tax and GST for the car to be purchased for her use.
In a significant decision, the Madras High Court, represented by Justice P.T. Asha, has granted tax exemption to a visually challenged individual seeking to purchase a car for personal use.
The petitioner, Carunia Seelavathi, who holds a disability identity card indicating 100% physical impairment, had approached the court to register her new car, a TATA NEXON XE (Petrol), and avail tax exemption as per G.O.Ms.No.3352 dated December 29, 1976.
Justice P.T. Asha took cognizance of the petitioner’s plight, considering her visual impairment and the challenges she faced while relying on taxis and autos for transportation. The court acknowledged that the petitioner’s request had been rejected by the authorities on the grounds that her vehicle did not qualify as an adapted vehicle eligible for tax exemption.
The court referred to a recommendation by the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) and a previous order of the Madras High Court of 2021, which supported granting concessions to visually challenged individuals.
Justice P.T. Asha emphasized, “Considering the recommendation of the Commission, which is a Commission specifically established for the disabled, and taking into consideration the fact that today visually challenged persons have more employment opportunities, even in the Government sector, and their commuting to the place of work becomes challenging, this Court is of the opinion that the exemption has to be granted to the petitioner.”
Consequently, the court allowed the writ petitions, directing the concerned authorities to pass the necessary orders exempting the petitioner from motor vehicle tax and Goods and Services Tax (GST) within a period of four weeks from the date of receipt of an undertaking letter by the petitioner.
Case Name: Carunia Seelavathi Vs The Secretary to the Government of Tamil Nadu
Case No.: W.P.(MD) No.12955 of 2023
Bench: Justice P.T.Asha
Order dated: 26.06.2023
Hi sir, I am also facing similar kind of issue , GST concession was given by central govt, but state rto dept not giving road tax concession . I am hemophilia disability 60%
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