M LAKSHMA REDDY Vs. STATE OF A P

JUDGEMENT

(1.) The petitioner impugns the proceedings of the Joint Transport Commissioner, Hyderabad, by way of this writ of mandamus, in refusing him to grant exemption of life tax and consequently purchase and allow to drive a car, Skoda Octavia Rider (Automatic Transmission), on the ground that he is a physically challenged person.

(2.) The petitioner is a physically handicapped person with disability of lower limbs having afflicted with Post Polio Para Plegia. With the help of a caliper to left leg and with the aid of hand stick in his right hand he walks. The Medical Board constituted by the State Government issued a certificate that he is physically handicapped with 65% disability. Earlier he drove a Bajaj Scooter attached with the sidecar bearing Registration No.ATX 591. In the year 1990 he purchased a Maruti-800 car with automatic transmission bearing Registration No.AP 9 A 918 and later another Maruthi in 1998 Bearing No.AP 9 AP 9998. For these vehicles he was granted exemption by virtue of sub-section (1) of Section 9 of the A.P. Motor Vehicles Taxation Act, 1963. Under G.O. Ms. No.351, Transport, Roads and Buildings (Tr.III) Department, dated 29.8.1978, the Government granted exemption of the tax payable under the Act in respect of all motorized vehicles other than transport vehicles owned by physically handicapped persons, so long as they are driven exclusively by such persons with a condition that they should possess with a valid driving licence to drive motorized vehicle, and that a board with inscription "driven by a physically handicapped person" shall be exhibited to the front of the vehicle.

(3.) When he intended to purchase Skoda Octavia Rider (Automatic Transmission) 1.9 Tdi/66KW from Mahavir Auto Diagnostics Pvt. Ltd. Somajiguda, Hyderabad, he made a representation, dated 19.1.2006 to 3rd respondent requesting him to grant exemption of life tax payable to the vehicle. M/s Mahavir Auto Limited also addressed a letter, dated 27.1.2006, to the 3rd respondent, confirming his booking of vehicle and he being physically challenged person requested road tax exemption so that the vehicle could be delivered to him. On that, the R.T.A. Hyderabad sought a clarification whether the vehicle has been specifically designed for the use of physically handicapped persons. M/s Mahavir Auto Limited gave necessary clarification mentioning.