Suits not to be entertained unless plaintiff has exhausted right of appeal.

No Civil Court shall entertain any suit 1[against the 2[Government]] on account of any act or omission of any Revenueofficer unless the plaintiff first proves that, previously to bringing his suit, he has presented all such appeals allowed by the law for the time being in force, as within the period of limitation allowed for bringing such suit, it was possible to present.t.