This revision petition is filed under section 397 and 401

of the Code of Criminal Procedure, 1973, challenging the

judgment of conviction and order of sentence passed by

JMFC, II Court, Belagavi, in C.C.No.886/2004 and confirmed

in Crl.A.No.76/2010, by the II Addl. Sessions Judge,

Belagavi, pertaining to the offences punishable under section

3(1), 4(1) and 12(1)(A) of the Karnataka Motor Vehicle

Taxation Act, 1957.

2.

The brief factual matrix leading to the case are

that the accused-revision petitioner was registered owner of

the vehicle bearing registration No.KA-22/A-3222 and he has

failed to pay tax for a period from 01.02.2002 to 31.08.2004

in spite of issuance of number of demand notices. Hence it is

alleged that he was required to pay tax of Rs.88,900/- under

section 3(1) and 4(1) of the Karnataka Motor Vehicle

Taxation Act and thereby he was prosecuted.

3.

After submission of the charge sheet, summons

have been issued to the accused and he has appeared and

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was enlarged on bail. He was furnished with the prosecution

papers. The accusation was read over and explained to him

and he pleaded not guilty. Thereafter the complainant RTO

was examined as PW.1 and exhibits P.1