Imposition of tax exemption cap on purchase value of vehicles used by disabled, not discriminatory: Kerala HC


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A Division Bench of High Court of Kerala, in Dr C.H.Moideen Kunhi v State of Kerala & others, has ruled that imposition of a cap of tax exemption on the purchase value of vehicle, used by the disabled is neither discriminatory nor unreasonable as regards Article 14 of the Constitution of India.
The Government, had by a notification, G.O. (MS) No. 16/98/Tran., dated 31.03.1998, granted a tax exemption for certain motor vehicles, including the luxury cars, being purchased by differently abled persons. However by a subsequent amendment, the Government had imposed a limit to the cap of Rs.5,00,000/- ,on the value of such vehicles entitled to such tax exemption.
Source : http://www.livelaw.in/imposition-tax-exemption-cap-purchase-value-vehicles-used-disabled-not-discriminatory-kerala-hc/

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