STATE Vs. BANSILAL CHATARLAL

JUDGEMENT

(1.) THIS is a defendant's civil first appeal against the judgment of the Civil Judge. Udaipur dated 11 -2 -1974 granting a decree in favour of the plaintiff for an amount of Rs. 16340/ - with costs.

(2.) THE plaintiff firm filed a suit for refund on the ground that the defendants have realised Rs. 5/ - per quintal on export of food grain without the authority of law.

(3.) THE plaintiff's case is that charging of Rs. 5/ - per quintal for giving permit for export of pulses was not based on any legal authority and consequently it was illegal. It amounts to a tax or fee for exporting goods in which he was trading and is violative of Article 265 of the Constitution of India.