Wanchoo, C.J.—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, lamps and camels in order to go to Ajmer. When he reached Pali, he was stopped from proceeding further unless he paid to taxes know as kharota lag and charnot duty. He was complied 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.XVI) of 1949 (hereinafter called the Rajasthan Ordinance). Reliance was also placed on Arts. 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. She case of the defendant

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