AZEEZ AHEMAD V. THE TRASPORT COMMISSIONER-CUM-CHAIRMAN

WP(C)/2894/2018

AI Insights

The case involves multiple writ petitions filed by various vehicle owners challenging the tax payment procedure mandated by the Orissa Motor Vehicles Taxation Act, 1975. The petitioners argued that they should be allowed to continue paying tax on a monthly basis rather than switching to a one-time tax payment, as their vehicles were registered after the amendment of Section 4A which introduced the one-time tax provision. The Transport Department opposed this, citing the statutory requirement for a one-time tax payment for vehicles registered after the specified appointed date. The High Court of Orissa consolidated these petitions and delivered a common judgment, affirming the one-time tax payment requirement.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 690968 (HC-CUTTACK)
• Appeal Type: Others
• Pronouncement Date: 20-04-2018
• Assessment Year: misc
• Other Referred Cases: Allied Motors(P) Ltd. \/ Commissioner of Income Tax, Commissioner of Income Tax \/ Podar Cement(P) Ltd.
• Laws Referred To: Orissa Motor Vehicles Taxation Act, 1975
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: B K SHARMA
• Assessee Lawyers: SUBASH PANI
• Keywords: Onetime tax; Monthly tax; Vehicle tax; Orissa Motor Vehicles Taxation Act
• Section: 4A

Judgement Text

" HIGH COURT OF ORISSA: CUTTACK. W.P.(C)Nos.2894,1327,1328,1329,2985,4791,4792,4793,4794, 4795,5417,5419,5420,5422,5423,5425 and 5426 of 2018. In the matter of the applications under Articles 226 and 227 of the Constitution of India. --------- Azeed Ahemad (in W.P.(C) No.2894 of 2018) Manoj Kumar Baral (in W.P.(C) No.1327 of 2018) Promod Kumar Puhan (in W.P.(C) No.1328 of 2018) Arabinda Sahu (in W.P.(C) No.1329 of 2018) Somanath Behera (in W.P.(C) No.2895 of 2018) Nazim Bakash (in W.P.(C) No.4791 & 4795 of 2018) Tikina Behera (in W.P.(C) No.4792 of 2018) Mohammad Jamil (in W.P.(C) No.4793 of 2018 Pradipta Kumar Sahoo (in W.P.(C) No.4794 of2018) Sasmita Sahoo (in W.P.(C) No.5417 of 2018) Ananta Charan Panda (in W.P.(C) No.5419 of2018) Amarendra Das (in W.P.(C) No.5420 of 2018) Prasant Kumar Pani (in W.P.(C) No.5422 of 2018) Annapurna Pani (in W.P.(C) No.5423 of 2018) Rajib Acharya (in W.P.(C) No.5425 of 2018) Kamar Alli Khan (in W.P.(C) No.5426 of 2018) …… Petitioners - Versus- The Transport Commissioner -cum-Chairman, STA and another ( in all the cases ) …… Opposite Parties For Petitioners : Mr. Subash Chandra Pani For Opp. Parties : Mr.B.K.Sharma --------- PRESENT: THE HONOURABLE SHRI JUSTICE SUJIT NARAYAN PRASAD --------------------------------------------------------------------------------------- Date of hearing and judgment -20.04.2018. -------------------------------------------------------------------------------------- 2 S.N.Prasad,J. As common question is involved in all the writ petitions, they are being heard together and disposed of by this common judgment. 2. At the outset it is noted here that in W.P.(C) Nos.2894, 1327, 1328, 1329, 2895,4791,4792,4793,4794 and 4795 of 2018 Mr.B.K. Sharma, learned counsel has put his appearance, extra copies of the writ petitions has been served and in spite of the communication made by Mr.Sharma to the opposite parties for seeking instruction for filing counter affidavit, no instruction has been given and as such counter affidavit could not have been filed. In W.P.(C) Nos.5417,5419,5420,5422,5423,5425 and 5426 of 2018 Mr.Sharma accepts notice on behalf of the opposite parties but in spite of the order passed by this Court, extra copy of the writ petition has not been supplied to him by the petitioner. Mr.Sharma, however, submits that since the petitioners are raising legal issues and as such he is ready to argue the matter on the basis of the pleadings made in the writ petition as also on legal position. 3. In all the writ petitions the relief sought for are: (i) to direct the opposite partyno.2, RTO, Bhubaneswar-I to accept tax in prevailing procedure(monthly mode) in old rate when the petitioner is paying yearly tax and is willing to continue the same and is not able to pay one-time tax. (ii) Further fees towards Fitness Certificate be accepted; (iii) Fitness Certificate be issued in favour of the petitioner against the vehicle as referred in individual writ petition. At the outset the learned counsel for the petitioner has submitted that he is confining his prayer only to prayer(i) and as such he has only pressed this writ petition to substantiate the relief as sought for in the prayer No.(i). 3 4. Case of the petitioners is that in view of the provisions of Section 4A of the Orissa Motor Vehicles Taxation Act,1975 ( herein after referred to as „the Act,1975‟) the owners of the vehicle are liable to pay tax on monthly basis and no by way of onetime measure. He submits that although provision of Section 4A has been amended by inserting therein payment of onetime tax at the rate equal to a standard rate as specified in Schedule-III but there being no amendment in sub-section(3) of Section 4A which contains provision of option for paying levy either by way of onetime measure or on monthly basis and according to him since the vehicles in question have been purchased by the petitioners after the appointed date, as such they are liable to pay tax on monthly basis in view of the provision of sub-section(3)of Section 4A of the Act. According to him, section 4A of the Act has been amended by virtue of notification dated 21.11.2017 whereby and where under the vehicles in question which relate to maxi cab has been brought under the purview of Section 4A of the Act,1975, hence appointed date would be 21.11.2017 and the vehicle since registered prior to 21.11.2017 they will pay tax on monthly basis. While, on the other hand, Mr. Sharma, learned counsel for the Transport Department while vehemently opposing the submission of the learned counsel for the petitioner has submitted that Section 3 of the Act,1975 contains provision of levy of tax while Section 4 contains provision of payment of tax and declaration of liability. Section 4A contains the provision of levy and payment of onetime tax. According to him, Section 4A has been inserted in the statute by way of Orissa Act 8 of 1989 with effect from 1.6.1989 which has been amended by virtue of Orissa Act 3 of 2005 w.e.f. 25.2.2005, the said provision stipulates that notwithstanding anything contained in Sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every motor vehicle(being a motor car, Omnibus and Motor Cab) covered by items 6 of Schedule-1 which is used personally or kept for personal use, onetime tax at the rate equal to a standard rate as specified in Schedule-III or five per centum of the cost of the vehicle whichever is higher. 4 So far as the contention of the petitioner that in view of sub-section(3) of Section 4A he will be allowed to pay monthly tax but that cannot be accepted for the reason under sub- section(3) of Section 4A the option to exercise for payment of onetime tax or monthly tax if the vehicle registered on or before the appointed date and the appointed date would be 1.6.1989,but here in the instant case the vehicles in questions are registered after the amended provision of Section 4A and hence the appointed date would be 1.6.1989. So far as the contention of the petitioner that the appointed date would be 21.11.2017 since on that date subsequent amendment has been brought on section 4A which cannot be said to be correct for the reason that Section 4A has been amended by virtue of the notification dated 21.11.2017 wherein in section 4A for sub-section(1) including the provisos to the sub-section shall be substituted and all the contents of Section4A as it was, is remained same, save and except, insertion of certain vehicles has been made there and as such it cannot be said that by virtue of the notification dated 21.11.2017, the entire provision as contained in section 4A has been amended rather the Act is the same and only insertion of some vehicles has been brought by virtue of the said notification, hence the appointed date would be 1.6.1989. 5. This Court, in order to appreciate the argument advanced on behalf of the parties, is of the view that the intent of the Act,1975 with its provision needs to be referred before examining the factual aspects. The Act,1975 has been enacted and published on 16.9.1975 vide Orissa Gazette Ext.No.1556, came into effect from 1.10.1975. The Act 1975 contains provision of levy of tax and payment of tax and declaration of liability under the provisions of Act 3 and 4. Section 3 stipulates that there shall be levied on every motor vehicle used or kept for use within the State a tax at the rate specified in Schedule-I, which can be increased from time to time by virtue of the 5 notification issued by the State Government, provided that such increase shall not exceed fifty percent of the rate specified in Schedule-I. Section 4 stipulates payment of tax and declaration of liability which shall be paid in advance within such time and such manner as may be prescribed, to the Taxing Officer by the registered owner of person having possession or control of the vehicle. Sub-section(2) provides the period in respect of which tax is to be paid under sub-section(1) may be- (a) a year at the rate specified in Schedule-I hereinafter referred to as the annual rate; or (b) one or more quarters at one-fourth of the annual rate for each quarter; or (c) any period less than a quarter expiring on the last date of any quarter at one-twelfth of the annual rate of every month or part of a month comprising such period: Provided that in the case of a vehicle and annual rate of tax in respect of which does not exceed five hundred rupees the tax shall be paid either annually or for a period of two quarters at a time; Provided further that the State Government may, by notification, allow payment of tax monthly in respect of any motor vehicle or class of motor vehicles and in such case one-twelfth of the annual rate of tax specified in Schedule-I is to be paid for each months. It is evident from the provisions of Section 4 of the Act,1975 that tax shall be paid either annually or for period of two quarters at a time and if the Government so wishes, may issue notification regarding payment of tax monthly in respect of any motor vehicles or class of motor vehicles. Section 4A has been inserted by virtue of the Orissa Act 8 of 1989 with effect from 1.6.1989 which contains provision of levy and payment of onetime tax, the said provisions is being quoted herein below: “(1) Notwithstanding anything contained in Sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every motor vehicle(being a motor car) covered by items 6 of Schedule-I which is used personally or kept for personal use, onetime tax at the rate equal to ten times the annual rate of tax in respect of thereof as specified in Schedule-I: 6 Provided that in the case of a vehicle which- (i) is already on road in State of Orissa, prior to the appointed date; or (ii) Has been purchased or acquired inside or outside Orissa but brought to Orissa on or after the appointed date; or (iii) Is altered after the appointed date to a motor car for which onetime tax is payable. The onetime tax shall be such as may remain after deducting from the usual onetime tax a specified above, one-fifteenth thereof for each completed period of twelve months commencing on the date of initial purchase or acquisition of the vehicle for which tax has been paid in respect thereof but in no case, such tax shall be less than one-tenth of such usual onetime tax. (2) The levy and payment of onetime tax shall be for the life time of the vehicle in respect of which such tax is paid. (3) The levy and payment of onetime tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date. Xxx xxx xxx” It is evident from the said provision that in the original Act there was no provision of payment of onetime tax rather as per the provisos to Section 4 it may be annual or monthly but for the first time by virtue of the notification dated 1.6.1989 the concept of onetime tax has been introduced by the legislature of the State. It is evident from the provisions of the Section 4A of the Act that subject to the conditions contained in Sections 3 and 4 of the Act, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every motor vehicle(being a motor car) covered by items 6 of Schedule-I which is used personally or kept for personal use, onetime tax at the rate equal to ten times the annual rate of tax in respect thereof as specified in Schedule-I, provided that in the case of a vehicle which is already on road in State of Orissa, prior to the appointed date; or has been purchased or acquired inside or outside Orissa but brought to Orissa on or after the appointed date; or is altered after the appointed date to a motor car for which onetime tax is payable. The onetime tax shall be such as may remain after deducting from the usual onetime tax as specified, one-fifteenth thereof for each completed 7 period of twelve months commencing on the date of initial purchase or acquisition of the vehicle for which tax has been paid in respect thereof but in no case, such tax shall be less than one-tenth of such usual onetime tax. The levy and payment of onetime tax shall be for the life time of the vehicle in respect of which such tax is paid. The levy and payment of onetime tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date. Thereafter Orissa Act 21 of 1990 has been enacted upon which Orissa Motor Vehicles Taxation(Amendment) Act,1990 whereby and where under Section 4-A has been amended to the effect as (a) in sub-section(1) after the words and figures „items 1 and 2‟ the words and figures „and every vehicle (being a motor car) covered under item 6 has been inserted, (b) for the provisions of section (1) the following proviso shall be substituted that in the case of vehicle which (i) is already on record in the State to the appointed date, or (ii) has been purchased or acquired outside Orissa but brought to Orissa on or after the appointed date; or (iii) is altered after the appointed date to a motor car for which onetime is payable. The onetime tax shall be such as may remain after deducting from the usual onetime tax a specified above, one-fifteenth thereof for each completed period of twelve months commencing on the date of initial purchase or acquisition of the vehicle for which tax has been paid in respect thereof but in no case, such tax shall be less than one-tenth of such usual onetime tax. It is evident from the amended Act of 1990 that the substantial law of making 8 payment of onetime tax remains same save and except in certain items under section 4A (1). Section 4A has again been amended by virtue of the Orissa Act 3 of 2005 w.e.f. 25.2.2005 which is quoted hereunder: “(1) Notwithstanding anything contained in Sections 3 and 4 of this Act, but subject to the other provisions of this section, there shall be levied and paid in respect of every vehicle of the descriptions specified in items 1 and 2 and every motor vehicle(being a motor car, Omnibus and Motor Cab) covered by items 6 of Schedule-I which is used personally or kept for personal use, onetime tax at the rate equal to a standard rate as specified in Schedule-III or five per centum of the cost of the vehicle whichever is higher: Provided that in the case of a vehicle which is on road in State of Orissa, whether purchased or acquired inside or outside the State of Orissa, onetime tax shall be at the rate as specified in Schedule-III. Provided further that the vehicles in respect of which onetime tax has already been realized shall not be liable to pay tax. (2) The levy and payment of onetime tax shall be for the life time of the vehicle in respect of which such tax is paid. (3) The levy and payment of onetime tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date. Xxx xxx xxx” It is evident from the Amended Act of 2005 of Section 4A, certain categories of vehicles has been inserted in Section 4A. The Act,1975 has again been amended by virtue of the notification dated 21.11.2017 which is quoted hereunder: “Section 4A(1) Notwithstanding anything contained in Sections 3 and 4, but subject to other provisions of this Act, there shall be levied and paid in respect of every vehicle of the description specified in items 1 and 2 of Schedule-I and every vehicle being motor car including jeep, which is used personally or kept for personal use, covered under item 6 of the said Schedule, motor cab and maxi cab covered under item 4(B) of the said Schedule, Omnibus, private service vehicle covered under item 5A and educational institution buses covered under item 5B of that schedule which does not carry more than twelve persons excluding driver, onetime tax at the rate specified in Schedule-III, provided that in case of motor vehicle which, (i) Is ready one road in the State of Odisha prior to the commencement of the Odisha Motor Vehicles Taxation (Amendment) Act,2017 (hereinafter referred to as the appointed date) or 9 (ii) has been purchased or acquired outside Odisha but brought to Odisha on or after the appointed date; or (iii) is altered after the appointed date to a motor vehicle for which onetime tax is payable, the onetime tax shall be such as may remain after conducting from the usual onetime tax, one-fifteenth for each completed year for which tax has been paid, but in no case, such tax shall be less than one-tenth of such usual onetime tax. Explanation-I- For the purpose of this section, the expression “usual onetime tax” means such rate of tax as specified in Schedule III payable in respect of such vehicle, calculated on the basis of the cost of such vehicle prevalent on the date of its first registration. Explanation-II – For the purpose of this section, the cost of vehicle shall include taxes and duties charged by the Dealer as mentioned in the invoice: Provided further that there shall be levied and paid in respect of every e-cart and e-rickshaw, onetime tax at the rate of three per centum of the cost of such vehicle. Provided also that the vehicle, in respect of which onetime tax has already been realized, shall not be liable to pay tax as specified in Schedule III.” It is thus evident that initially there was no concept of making payment of onetime tax and it was introduced for the first time by way of Orissa Act 8 of 1989 w.e.f. 1.6.1989. It is further evident from the Act,1989 that the provision of sub-sections in both the amended Acts has remained untouched. Sub-section(3) stipulates the levy and payment of onetime tax shall be compulsory in respect of vehicles registered on or after the appointed date and optional in respect of the vehicles registered prior to that date. Section 4A(1) contain the provision that onetime tax shall be payable to such category of vehicles which is already on road in the State of Orissa prior to the appointed date, the said provision is also there in the amended Act,2017. Contention of the learned counsel for the petitioners that after amendment of Section 4A(1) the sub-section(3) remains unaltered and as such the option is to be exercised either by onetime or monthly basis, but subject to the registration of vehicle on or before the appointed date. 10 According to the petitioner since the vehicle has been registered in the year 2012 and their vehicles i.e. Maxi Cab has been introduced for the first time by virtue of the notification dated 21.11.2017, hence the amended Act,2017 would be taken into consideration for the purpose of making payment of onetime tax and the date of issuance of the notification of the Act,2017 would be the appointed date within the meaning of Sub-section(3) of Section 4A. 6. This Court while examining the statutory provision is of the view that at the time of enactment of the Act,1975 there was no concept of making payment of onetime tax and tax has to be paid in view of the provision of Section 4 which was yearly or monthly as would be evident from the proviso to section 4 and thereafter the principle of onetime tax has been introduced vide notification 1.6.1989. The legislature has taken care of the vehicle which was on the road on the date of issuance of notification w.e.f. 1.6.1989 and the rate of tax has also been ordered to be calculated. In sub-section(3) option is available to the vehicle owner for payment of onetime tax compulsorily or to exercise option to make payment onetime or monthly. The condition precedent for making payment of onetime tax compulsory is that if the vehicle is registered on or after the appointed date and optional in respect of the vehicle registered prior to the appointed date. The appointed date would relate back to insertion the provisions of Section 4A that would be 1.6.1989 with respect to such category of vehicles which has been referred under section 4A(1) and as specified in item no.1 and 2 and every motor vehicle being motor car covered under Item-6. The motor vehicle or vehicles has been defined under the provisions of Section-2(b) which means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a 11 body has not been attached and trailer, but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimeters, meaning thereby under the definition of motor vehicles which mechanically propelled but not being used within the premises or the vehicle which is less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimeters will come under the definition of motor vehicle, but the motor vehicles which are being used in the enclosed premises will not come under the fold of definition of motor vehicle and as such payment of onetime tax will not applicable, hence the appointed date for such vehicles would be 1.6.1989. The vehicles owners having purchased on or before 1.6.1989 will have the option either to pay onetime tax or month to month basis but after 1.6.1989 onetime tax is compulsorily to be paid. In Section 4A of the Act 1990 after the words and figures „item no.1 and 2”, the words and figures„ and every vehicle and other vehicles being motor car covered in Item no.6 of schedule-I shall be inserted. Item no.6 of Schedule-I contains description of vehicle other those liable to pay tax under the provisions and that is not the basis of its weighing with the further stipulates under the amended Act,1990 onetime tax shall be such as may remain after deducting from the usual onetime tax as specified above, one-fifteenth for each completed period of twelve months for which tax has been paid in respect thereof but in no case, such tax shall be less thanone- tenth of such usual onetime tax, meaning thereby after enactment of Amendment Act,1989 due to insertion of category of vehicle if they have already paid onetime tax, the vehicle which were on road prior to the appointed date or has been purchased and acquired outside the Orissa but brought to Orissa on or after the appointed date, or is altered after the appointed date to a motor car for which onetime tax is payable, shall pay onetime tax at the rate equal to ten times of the annual rate of tax for such categories of vehicles as provided under 12 sub-clauses (i), (ii) and (iii) of Sub-clause(1) of Section 4A of the Amendment Act,1989 and as also been amended in 1975. Likewise, the amended Act,2005 has come into force w.e.f. 25.2.2005 wherein Section 4A(1) has been amended whereby and where under the category of motor car, Omnibus and Motor cab covered by item 6 of Schedule-I has been included as per the provisos (i), (ii) and (iii) of sub-section(1) of Section 4A of the Act,1989. Similarly, under the Amended Act,2017 certain categories of vehicles has been incorporated which Maxi Cab covered under item 4(B) of the said Schedule, Omnibus, private service vbehicle covered under item 5A and educational institution buses covered under item 5B of that schedule which does not carry more than twelve persons excluding driver, onetime tax at the rate specified in Schedule-III with the same stipulations as has been provided in the provisos (i), (ii) and (iii) of the Amendment Act,1989. The sole question to be decided that which would be the appointed date whether from the date of enactment of Section 4A w.e.f.1.6.1989 or from the date of amendment/addition in Section 4A by virtue of different notifications issued in this regard. There is no dispute in the legal position that the proviso which is inserted to remedy unintended consequences and to make the provision workable, a proviso which supplied an obvious omission in the section and is required to be read into the section to give the section a reasonable interpretation, requires to be treated as retrospective in operation so that a reasonable interpretation can be given to the section as a whole. Reference in this regard may be made to para-13 of the judgment rendered in the case of Allied Motors(P) Ltd. –vs-Commissioner of Income Tax, reported in (1997) 3 SCC 472. It is also settled position of law that legal fiction must be given full effect but it is equally well settled that the scope and ambit of a legal fiction 13 should be confined to the object and purport for which the same has been created. Further settled position is that legal fiction, as is well known, should be applied only to the extent for which it was enacted. It, although must be given its full effect but the same would not mean that it should be applied beyond a point which was not contemplated by the legislature or which would lead to an anomaly or absurdity. The court, while interpreting a statute must bear in mind that the legislature was supposed to know law and the legislation enacted is a reasonable one. The Court must also bear in mind that where the application of a parliamentary and a legislative Act comes up for consideration, endeavours shall be made to see that provisions of both the Acts are made applicable. It is also well settled principle of interpretation of statutes that the court must give effect to the purport and object of the Act. Rule of purposive construction should, subject of course to the applicability of the other principles of interpretation, be made applicable in a case of this nature. This Court, after considering the legal position as referred to above, is of the view that when the legislature has come out with a provision as contained under Section 4A the owner of the vehicle is required to pay tax by way of onetime tax subject to the conditions as laid down in sub-section(3) of Section 4A giving protection to such category of vehicles which has been registered prior to the insertion of the provision of Section 4A of the Act,1975, the intent of the legislature is very clear that whatever may be the nature of vehicle, the same is to be registered on payment of onetime tax subject to the conditions as laid down under sub-section(3) otherwise there would have no requirement of insertion of the provision of Section 4A since prior to its insertion as per the provision of Section 4 of the Act,1975, tax was being paid on the basis of annually or monthly, hence the intent of the legislature is to make payment of tax by way of onetime payment depending upon the appointed date and the appointed date will go from the date of insertion of the original provision as has been held by the Hon‟ble Supreme Court in the case of 14 Commissioner of Income Tax –vs- Podar Cement(P) Ltd., reported in (1997)5 SCC 482 wherein at paragraph-51 it has been laid down an amending Act may be purely clarificatory to clear a meaning of a provision of the principal Act which was already implicit. A clarificatory amendment of this nature will have retrospective effect and, therefore, if the principal Act was existing law when the Constitution came into force, the amending Act also will be part of the existing law. Thus, on the basis of the legal position, the contention of the petitioners cannot be accepted for the reason that the amending Act by way of insertion of Section-4A has come on1.6.1989 and thereafter the provision of Section 4A is being amended by way of inserting name of the vehicle making the same more clarificatory as it was in the original Act by giving nature of vehicle specifically, hence the nature will be said to be clarificatory and it will goes to the date of enhancement of the original Act i.e. hear under Section 4A w.e.f. 1.6.1989 and in view thereof, the appointed date will be 1.6.1989 as stipulated under sub-section(3) of Section 4A. Accordingly, the contention of the petitioner, so far as the vehicle which has been registered prior to the amending Act,2017, will be 21.11.2017 is contrary to the legal position as narrated herein above. Accordingly, the same is rejected. The petitioners have purchased the vehicles and registered in the year 2012 and hence on the date when they have purchased the vehicles, they were on road prior to commencement of the Amendment Act,2017, they will have to pay onetime tax after deducting from the usual onetime tax, one- fifteenth for each completed period for which tax has been paid but in no case, such tax shall be less than one-tenth of such usual onetime tax as per amended provision of Section 4A(1) of the Act,2017. 7. This Court, after reading the provisions of Section 4A along with its amendment, has found that the concept of onetime tax has been introduced by the State Government but simultaneously same may not be given effect to with such categories of vehicles which has been purchased prior to the date of 15 enactment of Section 4A and as such has taken care of by giving them option but the said option as has been contended by the petitioner in view of sub- section(3) of Section 4A is not available in view of the provisos to Section 4A(1) and its subsequent amendment to the effect that in case of motor vehicle which is already on road in the State of Orissa prior to commencement of the Act,2017 the onetime tax shall be payable, meaning thereby the vehicle which has been purchased after the enactment of Section 4A they will have to pay onetime tax. Petitioners contends that the authorities were accepting tax month to month basis which suggests that option was with them but according to my considered view, merely because the tax on month to month basis was being accepted by the State authorities, that does not create any right to the petitioners by giving go by to the statutory provisions as discussed above and further more on the principle that any illegality has been committed by the authorities, that cannot create any right to the petitioner if it is contrary to the statutory provision. The petitioner has tried to impress upon the Court that since the Maxi Cab was under the fold of amended Act,2017 for the first time and as such Section 4A will applicable under these categories of vehicle w.e.f. 21.11.2017 but this contention is not acceptable to this Court reason being that even under the old Section 4A which has been brought into effect w.e.f. 1.6.1989, onetime tax was payable to every motor vehicle as dealt with herein above, the motor vehicle means any mechanically propelled vehicle adapted for use upon roads which are used only in a factory or in any other enclosed premises or a vehicle having less than four wheels fitted with engine capacity of not exceeding thirty five cubic centimeters, but the category of vehicle under item 4(B) which includes Maxi Cab is related to vehicle other than stage carriage which includes (i) for sitting not more than six persons, for every person the vehicle is permitted to carry, excluding the driver (ii) sitting more than six persons but not more than 25 persons, (iii) for sitting more than 25 persons for every persons the vehicle is permitted to carry excluding the driver and conduction, according to my considered view, the legislature, only in order 16 to avoid ambiguity with respect to the category of vehicle, has included the category of vehicles by incorporating it as Max Cab otherwise it cannot be said that the Maxi Cab is not coming under the definition of motor vehicle as per the provision of sub-sectionSection-2(b) and as such it will also come under the fold of section 4a(1) of the Orissa Act 8 of 1989 and admittedly the vehicle has been purchased in the year 2012 and as such they will have to pay onetime tax. 8. In view of the discussions made herein above, the issue raised by the petitioners is answered; accordingly the writ petitions fail and are dismissed. ..………………… S.N.Prasad,J. Orissa High Court, Cuttack, Dated the 20th April,2018/Palai "