1. The petitioner is aggrieved with the order of the Transport Commissioner dated 14.9.2016 whereby it has been directed that if 30 days period of temporary permit commences after first day of any month and completes in the next month, then two months’ tax from that vehicle will be collected because in rule 2(e) of the Madhya Pradesh Motoryan Karadhan Rules, 1991 (for short “the Rules”) month has been defined as British Calendar month. The petitioner is also aggrieved with the consequential communication dated 13.2.2018 issued by the Addl. Regional Transport Authority, Dhar directing the petitioner to deposit two months’ tax for temporary registration in terms of the order of the Transport Commissioner.

2. Facts in nutshell are that the petitioner has set up a manufacturing unit at Pithampur Industrial Area, Dhar and it is involved in the business of manufacture and sale of heavy commercial vehicles of different varieties including trucks under the brand name “MAN”. The respondent No. 2 has authorized the officer of the petitioner Company to issue temporary registration for a period of one month from the date of sale of the vehicle and for this purpose petitioner pays registration fee as also applicable taxes. Earlier one month was counted as 30 days from the date of issuance of the temporary registration and accordingly the tax was paid but by the impugned order/communication the petitioner is required to pay the tax for two months in case if the 30 days period ends in the next month.

3. The stand of the respondents in the reply is that in terms of rule 2(e) of the Rules a month is reckoned according to British Calendar, therefore, if temporary registration certificate is issued on the first day of the month, the same would be valid for a period of 30/31 days, till the end of the month as the case may be but if temporary registration is issued after the first day of the month, the validity of the registration would be curtailed leaving the days of the month already lapsed, meaning thereby if temporary registration certificate is issued on the last day of the month, the same will remain valid only for a day and for the next month the fresh registration would be required.

4. Learned counsel for the petitioner submits that the respondents have misread and misinterpreted the provisions of the Act and the Rules and a period of one month means 30 days period.

5. As against this, learned counsel for the respondents submits that the Rule clearly mentions British Calendar month, therefore, the registration certificate issued in a particular month will remain valid till the last day of that month only and for the next month the petitioner will again have to pay the tax.

6. I have heard the learned counsel for the parties and perused the record.

7. The solitary issue involved in the present case is in respect of interpretation of meaning of “Month” as defined in Rule 2(e) of the Rules.

8. Section 43 of the Motor Vehicles Act, 1988 provides for temporary registration and it further provides that such a registration will be valid for a period not exceeding one month and the proviso provides for further extension on payment of fee in case of chassis without body attached to it. Relevant extract of section 43 is as under :

“43. Temporary registration. (1) Notwithstanding anything contained in section 40 the owner of a motor vehicle may apply to any registering authority or other prescribed authority to have the vehicle temporarily registered in the prescribed manner and for the issue in the prescribed manner of a temporary certificate of registration and temporary registration mark.

(2) A registration made under this section shall be valid only for a period not exceeding one month, and shall not be renewable :

Provided that where a motor vehicle so registered is a chassis to which a body has not been attached and the same is detained in a workshop beyond the said period of one month for being fitted [with a body or any unforeseen c