Case Note & Summary
The petitioner, A.Shanthi, a person with 60% locomotor disability, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court. She sought a Certiorarified Mandamus to quash an order dated 17.04.2024 passed by the fifth respondent, the Regional Transport Officer (West), Salem, and to direct the respondents to register her new car, a HARRIER XZA + O, and grant exemption from payment of road tax. The petitioner claimed that she had a disability certificate issued by the Government of India on 14.04.2020 and that travelling by autos and taxis was extremely inconvenient. She relied on a recommendation from the Commission for Persons with Disability (Divyangjan), New Delhi, which suggested that the Department of Heavy Industries and the Department of Revenue should amend rules to provide concessions in GST, road tax, toll tax, etc., for vehicles purchased by persons with disabilities. The court examined the relevant statutes, including the Tamil Nadu Motor Vehicles Taxation Act, 1974, the Motor Vehicles Act, 1988, and the Central Motor Vehicles Rules, 1989, and found no provision granting exemption from road tax to persons with disabilities. The court noted that the recommendation of the Commission was not binding on the State Government. The court held that a writ of mandamus can only be issued to enforce a legal right, and since no such right existed, the petition was not maintainable. The writ petition was dismissed. No order as to costs.
Headnote
A) Motor Vehicles - Tax Exemption - Persons with Disabilities - No Statutory Provision - The petitioner, a person with 60% locomotor disability, sought exemption from road tax for her new car based on a recommendation from the Commission for Persons with Disability. The court held that there is no provision under the Tamil Nadu Motor Vehicles Taxation Act, 1974, the Motor Vehicles Act, 1988, or the Central Motor Vehicles Rules, 1989 granting tax exemption to persons with disabilities. The recommendation of the Commission is not binding on the State Government. The writ petition was dismissed. (Paras 1-10) B) Constitutional Law - Writ of Mandamus - Legal Right - The court reiterated that a writ of mandamus can only be issued to enforce a legal right. Since no statutory right to tax exemption exists, the petition was not maintainable. (Paras 8-10)
Issue of Consideration
Whether a person with disability is entitled to exemption from payment of road tax for a motor vehicle purchased by them, in the absence of any statutory provision granting such exemption.
Final Decision
The writ petition was dismissed. No order as to costs.
Law Points
- No statutory provision for tax exemption to persons with disabilities under Tamil Nadu Motor Vehicles Taxation Act
- 1974
- Motor Vehicles Act
- 1988
- or Central Motor Vehicles Rules
- 1989
- Recommendation by Commission for Persons with Disability not binding
- Writ of Mandamus cannot issue without legal right
