The Madras High Court has set aside an order passed by T.N. Transport Commissioner on February 16 this year refusing to register a car with automatic transmission under the ‘Divyangjan’ (physically challenged) category and consequently provide tax exemption to the owner.
Justice Senthilkumar Ramamoorthy held that the Transport Commissioner ought not to have rejected the request made by A. Kumaresan, a person with a physical disability, reportedly capable of driving a car with an automatic transmission, without proper consideration of the latest guidelines.
The judge said, a State Government Order (G.O.) issued on December 26, 1976 had restricted the benefit of tax exemption only to motor vehicles specially designed or adapted for the use of persons with disabilities because at that point, automatic transmission vehicles were not available in India.
