Prabhu Jai Sankar G vs The Secretary to the Government of Tamil Nadu

Court
Madras High Court

2026:MHC:4515
WP(MD) No. 28393 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 11-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28393 of 2026
CNR:{HCMD011416572026}
Prabhu Jai Sankar G
S/o.Ganapathy,
D.No.250, Abdul Rahuman Muthalali Nagar,
V.M.Chatram, Palayamkottai,
Tirunelveli District.
..Petitioner(s)
Vs
1. The Secretary to the Government of Tamil Nadu
Department of Transport,
Fort St.George,
Chennai - 600 009.
2. The Transport Commissioner
Transport Department,
Chepauk,
Chennai - 600 005.
3. The Deputy Transport Commissioner
Regional Transport Office,
Tirunelveli, No.111, NGO B Colony,
Palayamkottai,
Tirunelveli District.
4. The District Collector,
District Collector Office,
Tirunelveli District.
5. The Regional Transport Officer
Regional Transport Office,
Tirunelveli, No.111, NGO B Colony,
Palayamkottai - 627 707,
Tirunelveli District. ..Respondent(s)
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2026:MHC:4515
WP(MD) No. 28393 of 2026
PRAYER: Writ Petition, filed under Article 226 of the Constitution of
India, praying this court to issue a Writ of CERTIORARIFIED
MANDAMUS to call for the records on the file of the 5th respondent in
his proceedings in Se.Mu.Order.No.48117/A2/2026, dated 18.09.2026
quashing the same and consequently directing the 5th respondent to
register the petitioner new car namely Toyota Innova Crysta 2.4 V (MT)
2750 under the Divyangjan and to grant exemption of paying road goods
Service Tax to the Physically disabled persons as per G.O.Ms.No.3352
dated 29.12.1976 without insisting retro fitment Certificate within the
time limit that may be stipulated by this Honble Court and pass such
further or other orders as this Honble court may deem fit and proper in
the circumstances of this case and thus render justice.
For Petitioner(s) :M/s D. Selvanayagam
For Respondent(s) :Mr.S.Venkatesh, Addl. Govt. Pleader
For Respondents
ORDER
This 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 this writ petition.
2. Learned Counsel for the petitioner contends that the rejection of
the request for exemption is contrary to communications issued by the
Ministry of Road Transport and Highways (MoRTH). Communications
dated 13.11.2020 and 03.02.2023 are relied upon in this regard. In
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2026:MHC:4515
WP(MD) No. 28393 of 2026
particular, it is submitted that said communications record that vehicles
with automatic gears are considered suitable for driving by some of the
Divyangjan. Several orders and judgments of this Court are cited in
support of the claim for exemption.
3. On behalf of the respondents, it is submitted that the exemption
is granted pursuant to Notification bearing G.O. Ms. No. 3352, Home
(Tr-I) Department, dated 29.12.1976. It is also pointed out that such
exemption is restricted to motor vehicles that are specially designed or
adapted for the use of persons with disability. By virtue of the
clarification dated 12.03.2025, the respondents state that the exemption
benefit would also apply if the adapted vehicles are used for the benefit of
the person with disability.
4. The principal statute governing the rights of persons with
disabilities is the Rights of Persons with Disabilities Act, 2016. Section
41 of the said statute deals with access to transport. Subsection (2) thereof
is as under:
“ (2) The appropriate Government shall develop schemes
programmes to promote the personal mobility of persons with
disabilities at affordable cost to provide for,—
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2026:MHC:4515
WP(MD) No. 28393 of 2026
(a) incentives and concessions;
(b) retrofitting of vehicles; and
(c) personal mobility assistance.”
As can be seen from the above, 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.
5. Taxes are levied on every motor vehicle used or kept for use in
the State of Tamil Nadu in terms of Section 3 of the Tamil Nadu Motor
Vehicles Taxation Act, 1974. The said statute provides for exemptions
under Section 20 thereof, which reads as under:
“ Section - 20. Exemptions .
The Government may, by notification and subject to such
conditions, if any, as the Government, may, specify in such
notification,
(1) make an exemption, reduction in rate or other
modification in regard to the tax payable.
(a) by any person or class of persons, or
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WP(MD) No. 28393 of 2026
(b) in respect of any motor vehicle or class of motor vehicles
or motor vehicles running in any particular area; and
(2) cancel or vary such exemption, reduction or other
modification. A notification with respect to matters specified
in Clause (1) may be issued so as to have retrospective effect
from a date not earlier than the 1st April 1974. ”
From the text of Section 20, it follows that the Government is empowered
to exempt or reduce the rate of tax or make any other modification with
regard to tax payable by any person or class of persons or in respect of
any motor vehicle or class of motor vehicles. Thus, Section 20 does not
impose any restrictions with regard to the extension of exemption to a
motor vehicle that is not adapted or specially designed for use by a person
with disability. 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.
6. A possible reason underlying the nature of the exemption
notification is the possibility of abuse if exemption were to be granted for
vehicles that are not specially designed or adapted for use by persons
with disability. Put differently, in such event, it becomes possible for a
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2026:MHC:4515
WP(MD) No. 28393 of 2026
person without disability to avail of the benefit of exemption after
registering the vehicle in the name of a person with disability. It is also
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.
7. The Ministry of Heavy Industries and Public Enterprises issued
revised guidelines for GST concession certificates for persons with
orthopaedic disability. Among the several conditions set out therein are
the following conditions:
“ 5. This concession can be availed for following
motor vehicles of length not exceeding 4000mm only,
namely:-
a. Petrol, Liquified petroleum gases (LPG) or compressed
natural gas (CNG) driven vehicles of engine capacity not
exceeding 1200cc; and
b. Diesel driven vehicles of engine capacity not exceeding
1500 cc
6. For availing the concessional duty, an eligible applicant
with Orthopedic physical Disability (=>40% disability) shall
a. make an application to Department of Heavy Industry
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(DHI) in the format prescribed at Annexure A.
b. submit a Medical certificate duly signed and
countersigned in prescribed format placed at Annexure B.
c. is also required to submit the copy of Income Tax Return
filed for the last three vears.
d. is required to submit a Self-declaration stating that he has
not availed this concession in the last five years and he will
not dispose of the vehicle after availing the GST concession
for a period of 5 years from the date of purchase in
prescribed format placed at Annexure C.”
8. 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.
9. For reasons set out above, this writ petition is disposed of on the
following terms:
(i) The second respondent/Transport Commissioner is
directed to consider issuance of a fresh exemption
notification under Section 20(1) of the Tamil Nadu
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2026:MHC:4515
WP(MD) No. 28393 of 2026
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.
(ii) Subject to the extension of exemption to unadapted
vehicles, the petitioner is granted leave to reapply for
exemption once the fresh exemption notification is
received.
(iii) Any such application shall be considered and
disposed of by the Regional Transport Officer within
one month from the date of receipt thereof.
(iv) The impugned order herein shall not stand in the
way of such reconsideration.
(v) 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.
11-11-2026
Index: Yes
Speaking order
Neutral Citation: Yes
PKN
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2026:MHC:4515
WP(MD) No. 28393 of 2026
To
1. The Secretary to the Government of Tamil Nadu
Department of Transport
Fort St.George
Chennai - 600 009
2. The Transport Commissioner
Transport Department
Chepauk
Chennai - 600 005
3. The Deputy Transport Commissioner
Regional Transport Office
Tirunelveli, No.111, NGO B Colony
Palayamkottai
Tirunelveli District
4. The District Collector
District Collector Office
Tirunelveli District
5. The Regional Transport Officer
Regional Transport Office
Tirunelveli, No.111, NGO B Colony
Palayamkottai - 627 707
Tirunelveli District
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2026:MHC:4515
WP(MD) No. 28393 of 2026
SENTHILKUMAR RAMAMOORTHY, J.
PKN
WP(MD) No. 28393 of 2026
11-11-2026
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