( 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 Limi