It was never âper seat per annumâ, it was a genuine typing mistake on page 151 of the finance bill followed on next page as well because Section 231b related to registration and transfer cannot be per annum.
Will you get your car registered again each year???
Will you get it transferred to yourself each year???
Both canât be done per annum which proves that the words PER SEAT PER ANNUM were indeed a typing error. Common sense naam ki bhi aik cheez hoti hai. One doesnât need to be a rocket scientist to figure out it really was a typing mistake