Exemption from payment of tax- vehicles adapted for use of a Physically handicapped persons

Ref: G.O.Ms No 3352 Home (Trnsport – I) Dept Dt 26/12/1976

 Exempts form payment of Tax leviable under the said act, all motor vehicles specially designed or adapted for the use of physically handicapped persons provided that  adapted vehicles are used by the physically handicapped persons only. ( the exemption here by shall come into force on and from 01/01/1977)