MADURAI: The Madurai Bench of the Madras High Court has made it clear that there is no need for persons with disabilities (PwD) to furnish a driving certificate to be eligible for tax exemption while registering their cars.
The court came to the rescue of a man with 80% locomotor disability who, when he applied for tax exemption for the registration of his car, was asked to produce a certificate that he could drive the car.
Allowing a petition filed by the man, Angappan, against the demand made by the authorities, Justice PT Asha directed the authorities to grant exemption to him.
The Tamil Nadu government 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,” she clarified.
“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,” Justice Asha further opined.
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.