The summary remedies available to the Corporation, under sections 269 and 270 of the Hyderabad Municipal Corporation Act, 1955, should be read consistent with the substantive remedy provided by Section 278 of the Act, and so read, it becomes clear that the said summary remedies are available only for recovery of taxes for three years from the date when the tax becomes due.

( 1 ) THIS Writ Appeal is preferred against the judgment of our learned brother, Ramachandra Rao, J. partly allowing the writ petition and holding that the Municipal Corporation is entitled to recover the arrears of tax, by way of distress warrant, only for a period of three years prior to the date of demand, by virtue of Art. 133 of the Limitation act, 1963. The learned judge followed the decision of Gopal Rao Ekbote, J. (as he then was) in Ganesh Commercial corporation vs. State of Andhra Pradesh (!) (1969) II, An. W. R. , 467 ). The municipal Corporation has filed this appeal challenging the correctness of the decisions of Gop?j Rao Ekbote, J. which was followed in the judgement under appeal.

( 2 ) MR. M. V. Ramana Reddy, the learned Counsel appearing for the Municipal Corporation, contended that the limitation Act is applicable only to civil Courts, and not to proceedings taken by the Municipal Corporation for recovery of arrears of tax by distraint of movables and that, only if and when the municipality chooses to file a suit for recovery of taxes, the provisions of the limitation Act become applicable. The learned Counsel contended that the provisions of Limitation Act, or the bar of limitation, cannot be extended by analogy and that, unless a statute specifically bars a claim, it does not become barred or extinguished.

( 3 ) FOR a proper appreciation of the contention of the learned Counsel, it will be appropriate to refer to the relevant provisions of the Hyderabad Municipal corporation Act, 1955 (hereinafter referred to as "the Act" ). Section 238 makes the property tax on buildings and lands a first charge upon the said buildings, or lands, and upon the moveable property found in such buildings or on such lands. It reads as follows:-"sec. 238:-The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or land and upon the moveable property, if any, found within or upon, such buildings or lands and belonging to the person liable to such tax".

( 4 ) SECTION 268 provides for a notice of demand in respect of the tax due, and section 269 provides for recovery of such taxes by distress of moveables. Section 269 reads as follows: -"sec. 269:- (1) If the person liable for the payment of the said tax does not, within fifteen days from the service of the notice of demand, pay the sum due, or show sufficient cause for nonpayment of the same to the satisfaction of the Commissioner, and if no appeal is preferred against the said tax, as hereinafter provided, such sum, with all costs of the recovery, may be levied under a warrant in the form of Schedule L, or to the like effect, to be issued by the Commissioner by distress and sale of the goods and chatties of the defaulter, or if the defaulter be the occupier of any premises in respect of which a property tax is due, by distress and sale of any goods and chattels found on the said premises or if the tax due in respect of any vehicle or animal by distress and s:le of such vehicle or animal in whomsocver s ownership, possession or control, the same may be. (2) If after the service of the notice of demand the amount of the said tax is paid but the fee for the notice is not paid, the sum due on account of the said fee may be levied under a warrant in the form of Schedule L, Mutatis mutandis to be issued by the Commissioner in the same manner as if such sum were due on account of the Tax".

( 5 ) THE next provision to be noted is Section 278, which provides for recovery of taxes by way of suit. It reads as follows:-"sec. 278:-Instead of proceeding against a defaulter by distress and sale as herein before provided, or after a defaulter shall have been so proceeded against unsuccessfully or with only partial success any sum due or the balance of any sum due, as the case may be, by such defaulter, on account of a property tax or of tax on vehicles and ani