1. Heard. Admit. Heard finally with the consent of the learned Counsel appearing on behalf of the respective parties.

2. The question that arises for consideration in this appeal is, whether the suit filed by the respondent seeking declaration and permanent injunction against the appellant/Municipal Corporation, in respect of dues towards Municipal tax, was maintainable. The appellant/ Municipal Corporation has relied upon provisions of the Maharashtra Municipal Corporations Act, 1949 (hereinafter referred as the said Act), particularly Section 406 thereof, to claim that the jurisdiction of the Civil Court is impliedly ousted and that, therefore, the Civil Court in the present case did not have jurisdiction to entertain the suit filed by the respondent.

3. The relevant facts, in brief, giving rise to the present appeal, are that on 01.09.2014, the respondent, a Public Trust, filed suit for declaration and permanent injunction against the appellant/Municipal Corporation praying for a declaration that bills and notices issued by the appellant/ Municipal Corporation in respect of Municipal tax dues were without jurisdiction as the respondent/Public Trust was using the building