( 1 ) PETITIONER Harivadan Kanaiyalal has been convicted by the learned City Magistrate 11 Court Ahmedabad for having committed an offence under sec. 16 (1) (a) (i) of the Bombay Motor Vehicles Tax Act 1958 and has been sentenced to pay a fine of Rs. 50/in default to suffer simple imprisonment for seven days

( 2 ) FEW relevant facts may be noticed. The petitioner is a registered owner of motor vehicle viz. scooter No. GJA 9418 and the vehicle came to be registered in his name somewhere on 27th February 1958. Tax payable in respect of the said vehicle by the person liable to pay the same commencing from 1st April 1967 was not paid and a complaint was filed by one Mr. H. B. Rami Motor Vehicle Inspector and taxation authority on 13th July 1970 alleging that the petitioner who is the registered owner of the said vehicle has not paid the tax due and payable in respect of the said vehicle for the period 1st April 1967 to 30th September 1967. The allegation that the petitioner was the registered owner of the vehicle was not disputed but the defence put forth was that the petitioner had sold the motor vehicle in question in November 1965 to one Prafulla R. Dave and therefore