All the above said criminal revision petitions raises a common question before this Court, as such, they are taken together and a common order is passed. In all these cases the case of the prosecution, i.e., the State of Karnataka through R.T.O. Koppal, is that the accused (petitioner herein in the above said cases) is the registered owner of the vehicle bearing registered No. KA37/2612. It is the allegation that the petitioner has not paid the taxes for different periods, which are specifically enumerated below.

Crl. R.P. No.	Crl. A. No.	C.C. No.	Year
2384/2010	16/2010	768/2006	01.06.2002-28.02.2003
2387/2010	19/2010	769/2006	01.03.2003-30.11.2003
2385/2010	17/2010	770/2006	01.12.2003-31.08.2004
2388/2010	20/2010	771/2006	01.09.2004-31.05.2005
2386/2010	18/2010	772/2006	01.06.2005-28.02.2006

2. It is the allegation of the respondent-State that for the above said periods the registered owner has not paid the tax amount. Therefore, the RTO has issued a demand notices to the accused as the amounts have not been paid, as such charge sh