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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