( 1 ) THE Corporation of Calcutta is the plaintiff. It has been alleged that the defendant is the owner of the disputed premises. A sum of Rs. 1785. 60 P. is payable to the plaintiff towards the arrears of consolidated rate and arrear bills up to 4th quarter of 1951-1952 and Rs. 149. 53 P. as interest. Such amount was not paid in spite of demands. The suit is for recovery of such amount and for a further declaration that such sum is a first charge on the premises in question.

( 2 ) THE defence is that the suit is not maintainable and the claim is barred by limitation. During the pendency of an appeal preferred by him, the present suit was illegally instituted.

( 3 ) THE learned Munsif accepted the plaintiff's version and passed a decree in the preliminary form. The defendant preferred an appeal, which was dismissed by the learned Additional District Judge, Alipore. Being aggrieved by that decision, the present appeal has been filed.

( 4 ) FOUR points have been urged on behalf of the appellant. It has been stated that in view of Section 247 of the Calcutta Municipal Act, the defendant-appellant is liable to pay the dues of only one year. In fact he acquired the