Carunia Seelvathi vs. The Secretary TO The Government Of Tamil Nadu

Facts

The petitioner, a visually handicapped individual with 100% physical impairment, sought to purchase a car and claimed exemption from motor vehicle tax under G.O.Ms.No.3352 dated 29.12.1976 and GST. The authorities rejected her request, stating that the vehicle would not undergo any adaptation and that the GST scheme was only for ortho/locomotory applicants. The petitioner relied on an order from the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) and a previous order of the High Court in W.P.(MD) No.20511 of 2021. The impugned order was passed by the Regional Transport Officer, Tirunelveli (5th respondent in W.P.(MD) No.12955 of 2023), and an email communication was sent by the Department of Heavy Industry (4th respondent in W.P.(MD) No.13043 of 2023).

Held

The Court allowed the Writ Petitions. It held that the recommendation of the Court of Chief Commissioner for Persons with Disabilities (Divyangjan), which specifically deals with disabled individuals and recommended concessions for all categories of disabilities including the visually handicapped, should be followed. The Court noted that the visually challenged have increasing employment opportunities, making commuting a challenge. Therefore, the exemption for motor vehicle tax and GST should be granted to the petitioner. The Court reasoned that the spirit of the exemption is to aid persons with disabilities, and a strict interpretation of 'adapted vehicle' should not preclude visually impaired individuals from benefiting. The Court directed the concerned authorities to pass necessary orders exempting the petitioner from motor vehicle tax and GST within four weeks of receiving an undertaking letter from the petitioner. The Court expressly left undecided the specific amendments required for GST rules, but directed the concession to be granted based on the existing recommendations and prior court orders.

Key Issues

1. Whether a visually handicapped person is entitled to exemption from motor vehicle tax under G.O.Ms.No.3352, Home (Transport-T) Department, dated 29.12.1976, even if the vehicle is not physically adapted for their specific use, turning on Section 52(1) of the Tamil Nadu Motor Vehicles Taxation Act, 1974. 2. Whether a visually handicapped person is entitled to concession with reference to GST, Road Tax, and Toll Tax, based on the recommendations of the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) and the precedent set in W.P.(MD) No.20511 of 2021. Petitioner's Arguments: The petitioner contended that as a person with a disability, she should be granted the tax exemptions. She relied on the order of the Court of Chief Commissioner for Persons with Disabilities (Divyangjan) which recommended concessions for all persons with disabilities, including the visually handicapped, and the High Court's order in W.P.(MD) No.20511 of 2021 which followed this recommendation. She also cited Section 52(1) of the Tamil Nadu Motor Vehicles Taxation Act, 1974, in relation to adapted vehicles. Respondents' Arguments: The respondents rejected the claim, stating that the vehicle would not undergo any change in its form and thus could not be considered an 'adapted vehicle' for the purpose of exemption. The GST exemption was denied on the ground that the scheme was only for ortho/locomotory applicants.