Road Tax Exemption For Disabled Persons Not Restricted To Specially Adapted Vehicles: Madras High Court
The Madras High Court was considering a writ petition seeking a direction to grant exemption from paying road goods Service Tax to the physically disabled persons.
The Madras High Court has held that statutory modification is necessary for purposes of extending the benefit of exemption to vehicles of disabled persons and has directed the Transport Commissioner to consider the issuance of a fresh road tax exemption notification for vehicles owned by physically disabled persons under Section 20(1) of the Tamil Nadu Motor Vehicles Taxation Act, 1974.
The High Court was considering a writ petition, filed under Article 226 of the Constitution seeking a direction to the Regional Transport Officer (fifth respondent) to register the petitioner’s new car under the Divyangjan and to grant exemption from paying road tax to the physically disabled persons as per G.O.Ms.No.3352 dated December 29, 1976 without insisting on a retro-fitment certificate within the time limit that may be stipulated by the Court.
The Single Bench of Justice Senthilkumar Ramamoorthy held, "In other words, no statutory modification is necessary for purposes of extending the benefit of exemption to persons with disability in respect of unadapted vehicles registered in their name. The said restriction flows solely from the nature of the exemption notification".
The Court ordered, “The second respondent/Transport Commissioner is directed to consider issuance of a fresh exemption notification under Section 20(1) of the Tamil Nadu Motor Vehicles Taxation Act 1974, after duly taking note of the observations set out in this order. Said fresh notification shall be issued within three months from the date of receipt of a copy of this order.”
M/s D. Selvanayagam represented the Petitioner, while Advocate S.Venkatesh represented the Respondent.
Factual Background
The writ petition was filed by a person with disability. The petitioner's request for exemption from payment of road tax was rejected under the order impugned in the writ petition.
Reasoning
The Bench referred to Section 41 of the Rights of Persons with Disabilities Act, 2016 which deals with access to transport. The Bench explained that a statutory obligation is imposed on the appropriate government to develop schemes and programmes to promote the personal mobility of persons with disabilities by inter alia providing for incentives and concessions. “The expression "appropriate government" covers the State Government”, it added.
The Bench noted that it could be possible for a person without disability to avail of the benefit of exemption after registering the vehicle in the name of a person with disability or it could also be possible that the vehicle may be transferred by the person with disability shortly after purchasing the same. “Some safeguards may be necessary in this regard”, it stated.
The Bench further explained that although GST concession for persons with disability appears to have been withdrawn subsequently, after GST rates were reduced, the above conditions may be referred to as a guideline by the respondents while reconsidering the exemption notification.
The Bench thus disposed of the petition by directing the Transport Commissioner to consider issuance of a fresh exemption notification under Section 20(1) of the Tamil Nadu Motor Vehicles Taxation Act 1974. The Bench also granted leave to reapply for exemption once the fresh exemption notification was received, subject to the extension of exemption to unadapted vehicles.
“The validity of the temporary registration certificate issued to the petitioner shall stand extended until the fresh application of the petitioner is considered and disposed of”, it clarified.
Cause Title: Prabhu Jai Sankar G v. The Secretary to the Government of Tamil Nadu (Neutral Citation: 2026:MHC:4515)