( 1 ) THIS appeal is against the judgment of the High Court dated 8-10-1996. By this judgment it has been held that the vehicle owned by the respondent was not liable to pay road tax under the Orissa Motor Vehicles taxation Act of 1975 because it did not have, during the relevant period, a stage carriage permit. The High Court has held that under Section 66 of the motor Vehicles Act, 1988 no owner of a motor vehicle can use or permit the use of the vehicle as a transport vehicle in any public place unless it has the necessary permit. The High Court has held that under Schedule I of the orissa Motor Vehicles Taxation Act, tax has to be paid in respect of stage carriage vehicles on the basis of the distance they are permitted to run. The high Court has held that in the absence of any permit it is not possible to calculate the quantum of tax payable.

( 2 ) IN order to consider the correctness of this judgment it becomes necessary to look at the relevant provisions of the Orissa Motor Vehicles taxation Act. Section 2 (b) defines a motor vehicle as any vehicle which is mechanically propelled and adapted for use upon roads whether the power of propulsion is transmitted from an external o