HC relief for woman with visual impairment, directs authorities to grant exemption from motor vehicle tax, GST for vehicle

Bringing relief to a visually impaired woman, the Madurai Bench of the Madras High Court has directed the authorities to grant exemption from motor vehicle tax and GST for the car to be purchased for her use.

The court was hearing a petition filed by Carunia Seelavathi of Tirunelveli district who had sought exemption from tax as per a government order which grants exemptions from payment of tax leviable under the Tamil Nadu Motor Vehicles Taxation Act, 1974 for motor vehicles designed or adapted for the use of differently abled persons.

The petitioner also relied on an order of the Chief Commissioner for Persons with Disabilities (Divyangjan) and an earlier High Court order. She had planned to purchase a car for her use. She was dependent on others for her travel.

However, the request of the petitioner was rejected by the authorities stating the vehicle would not undergo any change in its form and it cannot be considered as an adapted vehicle which is the basis for the exemption. The request for exemption from GST was also rejected stating that the scheme was only for applicants with ortho/locomotor disability.

 

Justice P.T. Asha took into account that the Chief Commissioner for Persons with Disabilities while dealing with cases of various types of disabilities had held that a person with complete blindness could never drive the vehicle by himself/herself, which was also the case of hearing impairment.

The Commission recommended that the Department of Heavy Industry, Ministry of Heavy Industries and Public Enterprises and the Department of Revenue, Ministry of Finance should make amendments to their rules to give concessions with reference to GST, Road Tax, Toll Tax, etc., to all such persons.

Considering the recommendations of the Commission and taking into account the fact that commuting to the workplace had become challenging for persons with visual impairment, the court directed that exemption had to be granted to the petitioner. The court directed the authorities to ensure necessary orders exempting the petitioner from motor vehicle tax and GST were passed within four weeks.

Source::: THE HINDU,  dated 05/07/2023.