JUDGMENT- avdekar, J.

1. This is a Letters Patent appeal arising from a suit which had been filed by the Borough Municipality of Ahmedabad in respect of 60 1/2 square yards of public street land which had vested in the Municipality as street land. It appears from the evidence that the Municipality converted the piece of land by its incorporation in meat shops, and the Commissioner thereupon assessed the land to payment of non-agricultural assessment and made an order that the amount of assessment should be recovered.

The Municipality filed the suit from which the present appeal arises challenging the assessment and contending that they were, as a matter of fact, not liable to pay the assessment which had been imposed. The learned Assistant Judge, who heard the first appeal, came to the conclusion that the decision of the trial Judge that the land was liable to pay non-agricultural assessment under Section 45 of the Land Revenue Code was a correct decision.

The trial Judge had dismissed the suit holding that Art. 14, Limitation Act, applied and the suit was barred by limitation. The learned Assistant Judge did not go into that question; but he held that it was not necessary for him to

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