ORDER

This appeal by special leave arises from the judgment and decree of the High Court dated January 4, 1974 made in A.S. No. 74 of 1976. The Division Bench of the High Court of Kerala had held that the limitation to lay the suit started to the appellants on January 1, 1968 when the High Court had earlier delivered the judgment quashing the assessment of agricultural income tax upon the estate of Raja Mananikraman and his estate is liable only to the extent of 1/693 share of that estate. The facts are not in dispute. The agricultural Income Tax Officer has made on assessment of the agricultural income tax to the tune of Rs. 84,788,78 for the period between 1.11.1956 to 31.3.1958. It is not necessary to dilate all the facts but suffice to state that for recovery thereof when demand was made, the succeeding Raja made payment in part discharging their liability. On October 12, 1960 a sum of Rs. 18069.75 was paid and another successor on December 23, 1960 paid a sum of Rs. 21,000/-. As stated earlier, ultimately in O.P. No. 2413/65 by judgment and order dated January 1, 1968, the High Court set aside the assessment and the liability to recover the tax was confined only t