# 169    Cases cognizable by revenue courts

A case which is cognizable by a revenue court under this Act shall be heard and decided by such court, and no court other than a revenue court shall, except as provided in this Act, hear or decide any such case, or any suit or application based on a cause of action in respect of which relief could be obtained in a revenue court.

Explanation.--If the cause of action is one in respect of which relief might be granted by the revenue court, it is immaterial that the relief asked for from the civil court is different from, greater than, or additional to, that which the revenue court could have granted.