Physically Challenged Person Who Altered Vehicle For Use Entitled To Tax Exemption, Vehicle Doesn’t Have To Be Driven By Such Person: Madras HC
The Madras High Court has observed that as per a 1976 government Order a physically challenged person, who owns a vehicle and has adapted the vehicle for his use is entitled to the tax exemption.
The Court also noted that neither the definition under Section 2(1) nor Section 52 of Motor Vehicles Act, 1988, specifies that it is the person, for whose purpose, the adaption is made, who should ride the vehicle.
The bench of Justice PT Asha made this observation while dealing with a plea by a physically disabled person challenging the Order demanding a certificate from the petitioner stating that he can drive the vehicle for which he had sought tax exemption.
The Government of Tamil Nadu in 1976 had passed a notification, in which they had decided to exempt from payment of tax all motor vehicles specially designed or adapted for the use of the physically handicapped persons, provided the adapted vehicles are used by the physically handicapped persons only.
Advocate R.Karunanidhi appeared for the petitioner whereas Government Advocate T.Amjadkhan appeared for the State.
“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 use is entitled to the tax exemption.”, the Court noted.
The Court also observed that “The alterations have been made only to adapt the vehicle to make it more user friendly for the petitioner who is physically challenged to make ingress and egress into and out of the vehicle easier. 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.”
The Court pointed out that the definition of adapted vehicle makes it clear that the vehicle should be used solely by or “for such person”.
Thus the Court allowed the plea and directed the respondent/Registering Authority to grant exemption to the petitioner.
Cause Title- Angappan v. The Secretary to the Government of Tamil Nadu, Department of Transport & Ors.