Sankarasubban, J.

This appeal is filed against the judgment and decree in O.S.No.83 of 1990 of the Sub Court, Cochin. The suit was filed for a declaration that the recovery of property tax is illegal, since it is barred by limitation. The court below held that Sec. 417 of the Kerala Municipal Corporations Act (hereinafter referred to as 'the Act) applies and so, according to the court below, the tax for the period from 1-10-1978 to 1-10-1986 is barred. It is challenging the above that the present appeal is filed.

2. The only contention that is urged is that the tax for the property in question is not barred by limitation. While the appellant would argue that there is a charge created under Sec.105 of the Act and the period of limitation is under article 62 of the Limitation Act and hence, the Corporation has got 12 years to recover the amount. On the other hand, learned counsel for the respondent submitted that it is Sec. 417 of the Act that applies and on the basis of that only 3 years period is available for recovering the tax.

3. We heard learned counsel for the appellant and learned counsel for the respondent.

4. The description of the property tax is given under Sec.10