Near-Infrared photometry in

We discuss the properties of the host galaxy and ring light distributions in the optical and near infrared bands for a sample of Polar Ring Galaxies (PRGs), presented in Paper I (Iodice et al. [CITE]). The goal of this work is to test different formation scenarios for PRGs, proposed by different authors in the last decades, by comparing their predictions with these new data. The strategy is twofold: i) the integrated colors of the main components in these systems are compared with those of standard morphological galaxy types, to investigate whether differences in colors are caused by dust absorption or difference in stellar populations. We then derived an estimate of the stellar population ages in PRGs, which can be used to set constrains on the dynamical modeling and the time evolution of these systems; ii) we analyse the structural parameters of the host galaxy in order to understand whether this component is a standard early-type system as its morphology suggests, and the light distribution in the polar ring to measure its radial extension. These observational results indicate that the global properties of PRGs are better explained by dissipative merging of disks with un-equal masses as proposed by Bekki (1998), rather than the accretion-or stripping-of gas by a pre-existing early-type galaxy