Advance road tax`

Hello Friends,

I have a Query about Advance Road Tax.

Our client has been paid Advance road tax of Rs. 38270 in F.Y. 2007-08. this expense should be written off in 10 years, but in 2010-11 they had not written off this expenditure. now they want to write off cumulative amount of 2010-11& 2011-12.

Are they can do this?

if they not what they should do?

Please reply immidetaly ...