Madras HC Directs Authorities To Exempt GST, Toll Tax For Car Purchased By Visually Impaired Buyer

Court: Madras High Court (Madurai Bench), India

Bench: Justice PT Asha

Case No: W.P.(MD) Nos.12955 and 13043 of 2023 and W.M.P.(MD) No.11040 of 2023

Caste Title (Lead case): Carunia Seelavathi Vs. The Secretary to the Government of Tamil Nadu, Department of Transport & Others

Date of Order/Judgement:  26 June 2023

Brief: 

While dealing with a case of denial of Concessions in GST, Road Tox, Toll Tax etc to a person with vision impairment, the Madras High Court directed authorities to grant exemption from the motor vehicle tax as well as the GST to a visually impaired person in respect of the car purchased by her.

The bench took note of the recommendations made by the Chief Commissioner for Persons with Disabilities to Department of Heavy Industries, Ministry of Heavy Industries and Public Enterprises and Department of Revenue, Ministry of Finance for amendments to their rules to give concession with reference to GST, Road Tax, Toll Tax etc to the visually impaired persons.

The court was dealing with a plea filed by Ms. Carunia Seelavathi, who is has 100% visual impairment and brought a car for her own use. She is dependent upon a third person for her travel. It was submitted that her request for tax exemption under the Government Order dated 29.12.1976 and the order of the Chief Commissioner of Persons with Disabilities (Divyangjan) was rejected by the authorities on the ground that the vehicle used by her would not undergo any changes in the form which was the basis for exemption.

In December 1976, the Government of Tamil Nadu Home (Transport -T) Department issued a notification exempting payment of tax on all motor vehicles specially designed or adapted for the use of physically handicapped persons, provided the adapted vehicles are used by physically handicapped persons only.

The court, considering the recommendation by the Commissioner, and taking into account the fact that visually impaired persons are now having more job opportunities and face challenges in commute, opined that such an exemption could be granted to the petitioner as well.

Considering the recommendation of the Commission, which is a Commission specifically established for the persons with disabilities under the RPWD Act and taking into consideration the fact that today the visually challenged persons are having more opportunities of employment 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 and accordingly, the Writ Petitions are allowed,” the court held.

The court thus directed the authorities to ensure that necessary orders exempting the petitioner from motor vehicle tax and GST are passed within a period of four weeks.

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A medical student knocks the doors of Himachal Pradesh high court against accessibility barriers in Medical college

Despite winning her MBBS seat after the High Court's intervention, Ms. Nikita Choudhary, a first-year student of Dr Rajendra Prasad Medical College, Tanda continues to brave ordeals of inaccesssibility at the college campus. Nikita who is also a wheelchair user and has 78% disability, has written to the Chief Justice of the Himachal Pradesh High Court, highlighting various difficulties being faced by her.

Highlighting the absence of accesssible infrastructure for wheelchair users, she has written about absence of ramps in the academic, para-clinic blocks, library and auditorium. The elevators installed in these blocks often go out of order and she has to sometimes miss classes due to that reason.

In the year 2022, she was denied admission  by the college referring to the MCI rules that a student with 78 per cent disability could not be enrolled for the course. But after the intervention by the High Court, she secured her hard earned seat.   In her letter to the Chief Justice, she has stated that since her admission, she has never entered the college library and auditorium. Even the para-clinic and washrooms are also not accessible to her.

Her repeated requests to the engineering staff to repair the elevators have fallen on deaf ears. Even her request for the allotment of cubical accommodation in the college hostel was also denied. She said she needed an attendant to assist her always. It was not possible for her to live in a dormitory without an attendant. Now she had rented a room outside.

As per court order, she said, physically disabled students were entitled to free education up to university level. However, she was forced to pay the admission fee, which had not been refunded to her so far.

A senior officer of the medical college said they were aware of the problems being faced by Nikita. He said, “Lifts sometimes go out of order due to technical glitch or power failures. The college will extend all possible help to her.”

We will keep you posted on this case.... 

Court of CCPD directs Paytm (One 97 Communications) to prepare a roadmap to make existing features accessible and conduct an access audit

Court: Chief Commissioner for Persons with Disabilities, Govt. of India

Bench: Ms. Upma Srivastava, CCPD

Case No: 13392/1141/2022

Case Title: Amar Jain Vs. MeitY, One 97 comunications Ltd & ors.

Date of Judgement : 31 May 2023

Brief:

In an order passed on 31.05.2023 by the Court of Hon'ble Chief Commissioner for Persons With Disabilities, Paytm has been asked to prepare a roadmap to make its existing features accessible, conduct an accessibility audit, and ensure that role-out of all new features have accessibility embedded for all categories of persons with disabilities.

Paytm being a private service provider is also governed by the mandatory requirements of accessibility. This is very positive and forward looking order since the Court of  CCPD has asked the service provider to conduct an accessibility audit and also remediate the existing & future issues. 

The court passed the following recommendations:

"That the Respondent No, 2 (Paytm) shall conduct a meeting with the Complainant to identify the issues relating to accessibility in newly added features. Further, the Respondent No. 2 shall also conduct accessibility audit of its app to identify issues relating to accessibility. Thereafter the Respondent No. 2 shall prepare a roadmap to address two issues, i.e. accessibility of existing features of the app and plan to ensure that all new features which will be added in future are accessible for divyangjan of all categories, right from the first day of roll out. 

That the whole exercise shall be completed by the Respondent No. 2 (Paytm) within 3 months of receiving the copy of this Order and in case the Complainant is not satisfied with the steps taken or the roadmap prepared by the Respondent No.2, the Complainant shall be at liberty to approach this Court again."

Read the order: