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.

Access the Judgement 

MoRTH directed by CCPD Court to remove bottlenecks in verifying vehicle ownership type by NHAI for issuing Exempted Fastag to Persons with Disabilities.

Court:                 Chief Commissioner for Persons with Disabilities

Presided By:     Ms. Upma Srivastava, Commissioner

Case No.:            13203/1092/2022

Case Title:          Githin Madhu Vs. The Chairman, NHAI & Anr.

Date of Order:   24.08.2022

Case in Brief:

In the instant case,  Mr. Githin Madhu- a person with vision impairment had applied online along with all the requisite documents for Exempted FASTag for his vehicle on the website https://exemptedfastag.nhai.org/Exemptedfastag/, the official website of National Highways Authority of India (NHAI). The regional office of NHAI in Kerala, however, rejected his application. 

When the complainant contacted the regional office on phone, he was told to him that NHAI doesn't have facility to verify the data base of RC issued by the Motor Vehicles department (parivahan database) to check the ownership as divyangjan online. Also the  physcial copy of the Vehicle RC (Registration Certificate) do not carry the information about ownership type.

The Court felt that this was precisely due to mismanagement and  lack of coordination between the NHAI and the Ministry of Road Transport, Govt. of India which made persons with disabilities to run from one office to the other merely to prove their ownership type of vehicle as Divyangjan and in turn were facing harassment in getting the benefit granted to them by Govt. of India. 

The exempted FASTag is provided to persons with disabilites in two cases:

(a) The vehicle is registered as Ownership type as "Divyangjan".

(b) The vehicle is designed, constructed or  adapted for the use of persons with disabilities (divyangjan)

During the course of hearing, the Exempted FASTag was provided to the complainant and the complainant informed that his grienvance is settled.  However, the court felt that the issue that still persist is related to trouble that persons with disabilities have to face in order to obtain exempted category FASTag.  It was also shared that while vehicle designed  or constructed for use by persons wiht disabiliteis are registered in RC as "Adapted Vehicles"  (formerly Invalid Carriages), however, for vehicle registered under ownership as Divyangjan this status was not mentioned in the RC. Thus the officials of NHAI were not able to verify the ownership status  from the RCs of the vehicle and they did not have access to the parivahan data base to very the same, resulting in rejection of the applications made by such candidates with disabilities.

Considering the facts and for making the system more accesssible for persons with disabilities, the court thus passed an order endorsing a copy to the Ministry of Road Transport and Highways,  to grant access to the online portal  www.vahan.parivahan.gov.in to NHAI so that the Ownership Type status of Divyanjan  could be verified online for the purpose of issuing FASTags to persons with disabilities and they are not made to run from one office to the other to prove their vehicle ownership type.  

Court has sought an Compliance Report from the Ministry of Transport & Highways within 3 months of the passing of the order.

Read the order embedded below: