JUDGMENT

Sulaiman, C.J. - In this case the plaintiff brought a suit for remission of certain water and house taxes alleged to have been illegally charged from him by the Municipal Board, Cawnpore. His case was that the premises were vacant for the period for which the amount had been charged and that he was entitled to a refund u/s 151, Municipalities Act. The Court below has held that the suit is not maintainable. The Bench before which the revision came up for disposal has referred to us the following question for answer:

Whether a suit, brought for remission or refund of certain house and water taxes charged by a Municipal Board for the period during which the plaintiff alleges the premises to have remained vacant, and claims remission u/s 151, Municipalities Act, is barred by Section 164 of the Act.

2. Ordinarily a suit for recovery of money due is a suit of a civil nature and would be cognizable by a civil Court u/s 9, Civil P.C., unless the claim is barred by any specific provision of the law. No doubt the amount claimed is what was recoverable by the Municipal Board as a tax, and it may be said that the Municipal Board is a part of the Local Self-Government and disputes relatin