The Kerala High Court on Wednesday held that mentally challenged persons who have purchased cars ,three-wheelers and so on are entitled to exemption from motor vehicle tax with effect from April 1, 1998.
Justice P.V. Kunhikrishnan, while allowing a writ petition filed by the mother of a mentally challenged person, observed that with effect from March 1, 2022, persons with autism, cerebral palsy or multiple disabilities or are mentally challenged were exempted from tax while purchasing motor cars up to the value of ₹7 lakh.
From April 1, 1998
The court noted that the government had exempted three wheelers, invalid carriages, motorcycles and motor cars owned by physically challenged persons from tax from April 1, 1998. As per the earlier notification, mentally challenged persons were not included in the category of physically challenged persons.
The court also ordered that if any mentally challenged persons had purchased a motor car in their name during the period from April 01, 1998 till March 01, 2022 for their use and had paid tax, they were entitled to refund of the same.