NARASIMHAM, C. J.

( 1 ) THIS is a petition by the owner of a transport vehicle ORS. 2392 against an order under Section 12-A of the Bihar and Orissa Motor Vehicles Act as amended by Orissa (Act XXIII of 1962) levying a penalty of twice the amount of the tax on the petitioner on the ground that he did not pay the tax due on the said vehicle within the period of 15 days from the due date of payment. The order was passed by the Deputy Inspector General of Police who has stated in his order that the due date of payment of the tax in respect of the said vehicle was 10-10-1962 and that the tax was actually paid only on 25-10-62. He however held that under Section 12-A of the said Act the period of 15 days would end by 24-10-1962 and that consequently there was a delay of one day.

( 2 ) THE question for consideration is whether the words "within 15 days from the due date of payment" occurring in Section 12-A (1) of the said Act would include the day on which the tax became due or would mean 15 clear days excluding that day. This point is concluded by a Division Bench decision of this Court reported in markanda Sahu v. Lal Sadananda Singh, AIR 1952 Orissa 279 where it was held that the w