JUDGMENT

Thom, C.J. - This is a defendants appeal arising out of a suit in which the plaintiff claimed a declaration that a certain house in the Municipality of Benares was not liable to be assessed to water-tax amounting to Rs. 151-3-6 and that the plaintiff was entitled to an order for the refund of this amount which had been deposited by him and further Rs. 200 in name of damages on account of the illegal attachment of the plaintiff's property.

2. The plaintiff averred that the Municipality attached his property and that he had to pay the sum of Rs. 151-3-6 in name of water-tax in order to have the property released. That a certain amount was due by the plaintiff to the defendant is not disputed. The attachment was in respect not only of water-tax but in respect of house-tax. It is a matter of admission that the plaintiff was not liable to be assessed in respect of water-tax. It was contended however for the Municipal Board that the plaintiff had in fact been assessed for water-tax and that in view of the provisions of Section 164, Municipalities Act, he was not entitled to sue in the Civil Court for a refund of the amount deposited by him. The trial Court decreed the suit. The lo