People with intellectual disabilities eligible for vehicle tax concession with retrospective effect: HC

Kochi: The High Court has extended the concession provided in tax for vehicles bought for the use of people with physical disabilities to those being procured for the people with intellectual disabilities as well.

Justice P V Kunhikrishnan ordered that the concession provided to people with physical disabilities from April 1, 1998, shall be made applicable in the case of people with intellectual disabilities with retrospective effect.

The court pointed out that it was discriminatory to exclude people with intellectual disabilities from the tax concession given to people with physical disabilities. The court considered a petition filed by a mother, based in Mananthavady, who pointed out that the Motor Vehicles Department denied the tax concession for the vehicle bought for her son, who is intellectually disabled.

The Government clarified that the vehicles worth up to Rs 7 lakh bought by people with intellectual disabilities from March 1, 2022, are being given the tax concession, and the vehicles bought before this date were denied the same.

Following this, the court directed that if anyone files an application for tax benefits for the vehicles bought in the name of those with intellectual disabilities during the period between April 1, 1998, and March 1, 2022, the money collected as tax from them be refunded. In the case of the petitioner, the Rs 40,570 collected as vehicle tax from her should be refunded in three months, the court directed.

Since the order in April 1998 has been made applicable in the case of people with intellectual disabilities as well, the court struck down the new government order. The Transport Commissioner informed the court that the matter needed serious consideration by the legislature.

It was also deposed before the court that the people with intellectual disabilities are different from those with physical disabilities. Since the matter is under the consideration of the government, the demand in the petition cannot be considered without effecting an amendment to the law. The court pointed out that the parents of people with intellectual disabilities also have to take them to school and other destinations. The court said that under the prevailing circumstances, vehicles remain a dream.

Pat for Muthukad
The court said the efforts made by prominent magician Gopinath Muthukad to uplift people with physical and intellectual disabilities should be given due recognition and congratulated him for his efforts. At his Different Art Centre at Kazhakkoottam, there are over 100 students with disabilities.

The court made a special note of Varun Raveendran who can read the scripts of many languages, Srikanth, who is a singer, and Kashi, who play percussion instruments effortlessly. Under the umbrella of Muthukad and his staff, the students are enjoying their lives. The court also directed the Registrar General to send a Congratulation Certificate to Muthukad and his team as a mark of recognition for their work.