Dopler

Panel 1- Van Helsing: " AARGH!!! A Vampire! Help!!!"
                  Shadow : " Wait! Don't you want to ask me if I am a friend or an enemy?"
Panel 2- Van Helsing: " Are you a Fruit Bat or a Vampire Bat?"
                  Shadow : " Worse!"
Panel 3-     Shadow : "  I am Vatman! Bwahahaha!!!!

Note: The VAT is the Value Added Tax which is 12% for every  goods purchased