prepaid vechicle tax

i was having a doubt that  vechicle taxes paid for futures years ..........whether it should be accounted in the year in which it is paid or it should be trated as prepaid expense and bought to the p&L a\c in the corresponding years..........................but in IT act it is said that rates and taxes paid for future years should be claimed as expense in the year in which it is paid........Looking forward to ur reply.....................