STATE Vs. BEEJAL

JUDGEMENT

(1.) This is a second appeal by the State against the judgment and decree of the District Judge, Pali, by which that Court reversed the decree of the Civil Judge, Pali, and decreed the suit brought by Beejal, plaintiff-respondent, against the defendant-appellant.

(2.) The case put forward in the plaint by Beejal was that he entered the boundary of the former State of Marwar in August, 1950, from the former State of Sirohi along with certain sheep, goats, lambs and camels in order to go to Ajmer. When he reached Pali, he was stopped from proceeding further unless he paid two taxes known as Kharota lag and Charnot duty. He was compelled to pay Rs. 764/- as Kharota lag and Rs. 833/- as Charnot duty. He, therefore, filed this suit for recovery of the sum of Rs. 1597/-. His case was that these taxes were realized from him without any authority of law, and against the provisions of the Rajasthan (Regulation of Customs Duties) Ordinance (No. 16) of 1949 (hereinafter called the Rajasthan Ordinance), Reliance was also placed on Article 15 and 19 of the Constitution in order to challenge the validity of these two taxes.

(3.) The suit was resisted by the defendant State. The case of the defendant was that the applicant had brought the goats and sheep etc. from Kutch and passed through Sirohi and then entered Pali district. Consequently, the two taxes were realized from him, and that this realization was in accordance with law. Other points were also raised, but the parties joined issues on two questions of law only on which two issues were framed by the trial Court. These issues were: