Exemption from Payment of Tax – for Disabled soldiers and officers of Defence

Office of the Transport Commissioner – Chennai  L.no 54282/D1/2001

 Ref G.O.Ms No 162/Home(Trpt-I)Dept Dt 26/02/2002

 Exempts to the tax payable under the said act in respect of a non-transport motor vehicles owned and used by the disabled soldiers and officers of defence service with effect on and from 26/02/2002 subject to the following conditions, namely: 

1. The tax exemption is applicable to one vehicle only if the individual possess two or more such vehicles.
2. The Tax exemption is not allowed to transport vehicle like Omnibus, maxicab , motor cab etc.
3. The tax exemption is allowed as long as the vehicle is owned by the individual or till/life time, whichever is earlier and it is not allowed to the legal-heirs of such individuals.

Necessary entry in the disability certificate of the soldiers or officers of the Defence Services shall be made by the appropriate authority.