Alteration In Vehicle For Persons With Disability Exempted From Payment Of Tax, Vehicle Need Not Be Driven By Such Person: Madras High Court
Case: Angappan v Secretary to the State of Tamil Nadu and others
Coram: Justice PT Asha
Case No.: W.P.(MD) No.1480 of 2023
Court Observation: 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. On the contrary, the definition of adapted vehicle makes it clear that the vehicle should be used solely by or “for such person”. Where a rule or regulation purports to grand 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. 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.
Previous Posts
Hindu Succession Act Will Not Come In Way Of Inheritance By Tribal Women: Madras High Court
Keywords
Alteration In Vehicle For Persons With Disability Exempted
