High Court Grants Tax and GST Exemption for Visually Handicapped Petitioner's Car Purchase.

Introduction

In a significant move towards inclusivity and recognizing the rights of persons with disabilities, the High Court recently granted tax and GST exemptions to a visually handicapped petitioner seeking to purchase a car for her personal use. The relief was sought on the basis of a previous order passed by the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) in New Delhi and a subsequent order by the High Court in W.P.(MD) No.20511 of 2021. The petitioner, a visually challenged woman with 100% physical impairment, had faced challenges in commuting and sought exemption under a Government Order (G.O.Ms.No.3352) for motor vehicles adapted for use by disabled persons.

Background

The petitioner, being visually handicapped and dependent on a third person for travel, faced difficulties while using public transportation like taxis and autos. She decided to take advantage of the Government Order issued in 1976, which provided exemptions from tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 for motor vehicles designed or adapted for use by disabled persons. Additionally, the petitioner relied on the order passed by the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) and the High Court order in W.P.(MD) No.20511 of 2021. However, her requests for tax and GST exemptions were rejected on the grounds that her vehicle did not undergo any adaptation.

Court Proceedings

During the court proceedings, the fact that the petitioner is a person with a disability was not denied by the respondents. The Court of Chief Commissioner for Persons with Disabilities had previously recommended concessions with reference to GST, Road Tax, Toll Tax, etc., for persons with various disabilities, including visually challenged individuals. The High Court upheld this recommendation and directed the authorities to process such applications at the earliest.

Furthermore, the Court emphasized that visually challenged individuals are also considered persons with disabilities and are entitled to concessions. The Court took into account the increasing employment opportunities for visually challenged persons in the government sector and recognized that their commuting challenges should be addressed. Relying on Sections 2(1) and 52(1) of the Act, the High Court held that the petitioner was entitled to the tax and GST exemptions.

Conclusion

In a landmark decision, the High Court upheld the rights of a visually handicapped petitioner and granted the requested tax and GST exemptions for her car purchase. The decision reflects the Court's commitment to inclusivity and ensuring that persons with disabilities are afforded necessary concessions and privileges to improve their quality of life. The Court directed the relevant authorities to issue necessary orders exempting the petitioner from motor vehicle tax and GST within four weeks from the date of receiving an undertaking letter from the petitioner. This judgment is a significant step towards creating a more accessible and inclusive society for persons with disabilities.

Topic-Carunia Seelavathi versus Secretary To The Government of Tamil Nadu

Court-Madras High Court

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