Petitioner is a financier in respect of a commercial vehicle bearing registration No.KA.17/7744 and the respondent No.2 being the borrower, entered into a loan cum hypothecation agreement and a hypothecation entry was made in the Registration Certificate of the vehicle. It appears that the respondent No.2 has not cleared the motor vehicle tax for the period 01.08.2006 to 31.01.2008 amounting to Rs. 1,58,400/- and also the period from 01.02.2008 to 31.07.2008 amounting to Rs. 52,800/. The Regional Transport Officer, Davanagere having demanded the said tax and the respondent No.2 having not remitted the tax, complaints under S.200 of Cr.P.C., having been filed, cognizance was taken and C.C.Nos.3014/2007 and 1828/2008 were registered and process was issued to the respondent No.2 and also the petitioner. The respondent No.1/complainant, has sought conviction of the respondent No.2, under S.12(1) of the Karnataka Motor Vehicles Taxation Act, 1957 (for short ‘the Act’) and for recovery of the tax due as per S.12(1) of the Act read with Rule 28 of the Karnataka Motor Vehicles Taxation Rules, 1957. Seeking quashing of the proceedings of the said cases, pending on the file of the JMFC.