ORA-24432: The statement that was returned is not tagged.
Cause : A tagged statement was requested for, but an untagged statement has been returned.
Action - How to fix it : DBA Scripts :: www.high-oracle.com/scripts
This is a warning. Please modify and tag the statement as desired.
Well, the reason for above error is that i have taken the above script from a 11g database and running it on 10g database. 11g has bring some changes in password management. Below code is executed on 11g and user created successfully, which is expected result.