Judgment 1. This petition challenges certain assessments under the Bihar Motor Vehicles Taxation Act, 1930 . Petitioner is a holder of the stage carriage permit on a inter-state route Purulia to Talanagar. The petitioner has been required to pay additional taxes which were due and had not been paid. 2. During the pendency of the petition, petitioner received an ad interim orders dated 3rd August, 1989 which in effect gave the latitude to the petitioner to pay the taxes as assessed in instalment. 3. Now it is submitted by the petitioner that Rule 3 (B) of the Bihar Motor Vehicles Taxation Rules, 1930 have been declared as ultra vires in C.W.J. No. 981 of 1992 and C.W.J.C. No. 10052 of 1992 vide judgment dated 7-12-1993. 4. The Court is afraid that this contention will not aid the petitioner. The case has to be seen when it occurred. In the present case it was relating to the period 1-4-83 to 31-12-88. If any rule has been declared ultra vires by the High Court, the judgment of the High Court will take effect on the date when it was given and not retrospectively in so far as the petitioner is concerned. 5. In the circumstances there is no occasion for the High Court to interfere in this matter. If the taxes as directed in the interim order dated 3-8-89 are still due, the State respondent will be entitled to recover such taxes. 6. The petition is dismissed.Petition dismissed.