JUDGMENT

Lindsay, J. - This case involves the interpretation of Section 326 of the United Provinces Municipalities Act (United Provinces Act No. II of 1916). The suit out of which this application has arisen was brought by the plaintiff-petitioner, Lala Makhan Lal, against the Municipal Board of Agra. The claim was to recover a sum of Rs. 218-16-6. According to the facts set out in the plaint the plaintiff is a cloth dealer in Agra who at various times had exported from Agra cloth of considerable value. He claimed that he was entitled, by reason of this export, to have from the Municipal Board a refund of octroi duty. He put in a claim to the Board and his case is that the Board refused to pay to him the full amount to which he was entitled. The balance, which, he said, was owing to him from the Municipal Board, came to Rs. 218-10-6. In paragraph 6 of the plaint, it was stated that the cause of action had arisen on the 31st of October 1917 when the Board refused to pay him the balance claimed.

2. One of the pleas which was raised by way of defence was that the suit was barred by limitation. This was founded on the pro-vision of Sections 326 of the United Provinces Municipalities Act,