ChatGPT's translation:
Panel 1 Waiter: "Sir, I’d like to ask you to take off your cap in this restaurant." Smurf: "Take off my cap? You’re not asking me to take off my pants, are you?!"
Panel 2 Waiter: "That’s not the same." Smurf: "That is the same."
Panel 3 Cook (to waiter): "Let him put his cap back on." Waiter: "That’s maybe better."