GUMAN MAL LODHA, J. - (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. The plaintiff obtained permits for export of 3268 quintals of Tuvar and Urd pulses from the Collector, Udaipur during the period 23 -12 -1967 to 13 -2 -1968 and paid an amount of Rs. 16340/ - for obtaining these export permits calculated at rate of Rs. 5/ - per quintal. The amount was deposited in the Government Treasury, Udaipur by means of challans filed in the case and which are in dispute.
(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.;