Respondent is the registered owner of a motor vehicle maxi cab bearing registration No. KA-24-M-36. He failed to pay the tax of the said vehicle for the period from 1-3-1997 to 28-2-2004. The tax amount due is Rs. 88,620/- + cess of Rs. 4,531/- and penalty of Rs. 18,613/-. He was prosecuted by the appellant under Section 12(1)(a) of the Karnataka Motor Vehicles Taxation Act, 1957 ("the Act" for short). The charge was denied. Complainant deposed as P.W. 1. Exs. P. 1 to P. 5 were marked. Ex. P. 1 is registration particulars of the vehicle. Ex. P. 2 is memo of calculation of tax. Ex. P. 3 is copy of notice of demand. Ex. P. 4 is an acknowledgement receipt and Ex. P. 5 is the complaint. Defence of the accused is that, vehicle was registered with the financial assistance of Janardhan Auto finance and on his failure to pay instalments regularly, financier seized the vehicle in February 1997 and hence he was not liable to pay the tax. Noticing that, the fact of seizure of vehicle by the financier or non-plying of the vehicle since 1997 was not intimated to RTO and since the liability rests upon the owner to prove that the vehicle was in possession of the financier in pursuance of