truck hired on fixed amount

VIKAS KUMAR SHARMApro badge (GST Practioner) (735 Points)

31 July 2019  
Truck (gross weight 25 mt) hired on fix amount of ₹ 1,20,000 yearly and paid to owner.
Now query raising whom can eligible to opte to presumtive income 44AE real owner of truck? Or second party?
Please advise
Regards