M. S. NESARGI, J.

( 1 ) IN these two petitions common question of law arises and hence they are being disposed of by a common order.

( 2 ) CR. R. P. 243 of 1978 arises out of the order dated 20-6-1978 passed by the J. M. F. C. Koppal, in C. C. No. 184 of 1978 and Cr. R. P. No. 244 of 1978 arises out of the order dated 20-6-1978 passed by the J. M. F. C Koppal, in C. C. No. 185 of 1978.

( 3 ) IN C. C. No. 184 of 1978 the Regional Transport Officer, Raichur, alleged that the petitioner had committed an offence punishable under Section 12 (1) of the Karnataka Motor Vehicles taxation Act, 1957 (hereinafter referred to as the 'act) as he had, as a registered owner or otherwise in possession or control of the motor vehicle bearing registration No. MYR 4566 (lorry) without paying tax as per the provisions of the Act for the quarter ending on 30/6/1976. In C. C. No. 185 of 1978 the Regional Transport Officer, Raichur, complained that the petitioner had committed an offence punishable under Section 12 (1) of the Act as he had, as a registered owner or otherwise, in possession or control of the same vehicle without paying tax as per the provisions of the Act for the quarter ending on 30/9

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