Court: Madras High Court (Madurai Bench)
Bench: Hon`ble Ms. Justice P.T. ASHA
Case No: WP(MD).1480/2023
Case Title: Angappan Vs. The Secretary to the Government of Tamil Nadu
Date of Order/Judgement: 13/03/2023
Brief:
One Mr. Angappan claiming to have 80% locomotor disability had approached the court after the Regional Transport Officer, Pudukottai had rejected his application for tax exemption. The officers had demanded production of the disability certificate and a certificate stating that the Angappan can drive the vehicle. They also sought for a certificate from the Retro Fitment Centre, which had adapted the vehicle. Though the certificates were produced, his application was rejected. The authorities however countered this claim by submitting that the tax exemption was available only for self driven vehicles.
Clearing a misconception that persons with disabilities (PwD) would be exempted from paying tax for their motor vehicles only if they drive the vehicle, the Madurai Bench of the Madras High Court recently came to the rescue of Mr. Angappan, a person with 80% locomotor disability who, when he applied for tax exemption for registration of his car, was asked to produce a certificate that he could drive the car.
The court noted that the authorities had in fact misconstrued the provisions of the Government Order. The stand that tax exemption was available only for self driven vehicles was a misconception. Further, the court noted that in the present case, there were no major alterations as contemplated in the Act. The only alteration was for the easy ingress and egress of Angappan. Thus, the court held that Angappan was eligible for tax exemption and directed the authorities to grant the said exemption to him while alowing his petition.
The Governmetnof Tamil Nadu Home (Transport -T) Department had passed a GO in December 1976 exempting persons with physical disabilities from paying tax for motor vehicles that are specifically designed or adapted for their use, provided that the said vehicles are used only by persons with disabilities. However, the purpose of the GO has been totally misconstrued by the authorities, the judge observed.
“They have understood the notification to be available only to motor vehicles, which are driven by the physically challenged persons themselves. This is an absolute misconception. The said notification is issued in tune with the definition of an ‘adapted vehicle’ as provided in Section 2 (1) of the Tamil Nadu Motor Vehicles Act. The only condition prescribed is that the vehicle should be ‘used’ by the person, for whose use the vehicle has been adapted. Nowhere does it state that it should be driven by the said person,” the judge clarified.
"Neither the definition under Section 2(1) nor Section 52 specifies that it is the person, for whose purpose, the adaption is made, who should ride the vehicle. On the contrary, the definition of adapted vehicle makes it clear that the vehicle should be used solely by or “for such person”.
Justice Asha thus opined that the State should ensure that such persons who are granted exemption enjoy the same and added as below:
“Where a rule or regulation purports to grant a right to a particular section of society, courts must use the rule of purposive interpretation to ensure that the object of beneficial legislation reaches the intended section of the society,”
The government order, read along with Section 2 (1) and Section 52 of the Act, clearly spells out that a physically challenged person, who owns a vehicle and has adapted the vehicle for his or her use, is entitled to the tax exemption, the judge added and allowed the petition.
Read the order /Judgement dated 13 Mar 2023 below: