( 1 ) THE only question which arises in this second appeal against judgment and decree dated September 13, 1972 of Shri H. K. S. Malik, Senior Sub Judge, is as to what is the period of limitation prescribed for recovery of arrears of house-tax due to the Municipal Corporation of Delhi ?

( 2 ) VIDE letter dated February 14, 1968, the Assistant Assessor and Collector (Recovery Cell) of Municipal Corporation of Delhi, had required the appellant to pay a sum of Rs. 19,558/75p. as arrears of house-tax due an respect of property No. 3432-35/111, Ganda Nala, Mori Gate, Delhi, calculated up to the period ending March 31, 1967. It was mentioned in the said notice that in case the arrears of house-tax are not paid upto February 22, 1968, the same shall be recovered by execution of distress warrant along with,20% penalty. This demand was challenged by the appellant by filing a civil suit on February 21, 1968, seeking perpetual injunction against the respondent-corporation. The appellant challenged the said demand on the ground that this particular property was an evacuee property earlier and had vested in the Custodian and the appellant became owner of the said property with eff