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.101 of the Act. Sec. 105 of the Act says that the property tax is charged on the property subject to the arrears of land revenue. Sec.106 of the Act mentions when the tax is payable. According to Sec. 106 of the Act, the property tax shall be levied every half-year and shall, save as otherwise expressly provided in Schedule II, be paid by the owner of the assessed premises within thirty days after the commencement of the half-year. Sec.138 of the Act says that the rules and tables embodied in Schedule II shall be read as part of the Chapter. Schedule II deals with taxation in the Finance Rules. Part I of Schedule II deals with provisions common to taxes in general. Part II deals with assessment of the property tax. Part III deals with assessment for Profession tax. Part IV deals with tax on animals, vessels and vehicles. Part V deals with revision of assessments. Part VI deals with collection of taxes. Rule 29(1) and (2) of the Taxation Rules states that where any tax, not being a tax in respect of which a notice has to be served under Sec. 115 or Sec.123 is due from any person the commissioner shall cause to be served upon or sent to such person a bill for the sum due before proceeding to enforce the provision of rule 30. The notice shall be signed by the Commissioner and shall contain a statement of the period and a description of the occupation, property or thing for which the tax is charged and other particulars of the demand. Rule 30 (1) says that if the amount due on account of any tax is not paid within thirty days form the service of the notice or bill referred to in Sec.115 or Sec. 123 or rule 29 and if the person from whom the tax is due has not shown cause to the satisfaction of the commissioner why it should not be paid, the commissioner may recover by distraint under his warrant and sale of the movable property of the defaulter or if the defaulters the occupier of any building or land. Rule 30(2) says that if for any reason the distraint, or a sufficient, distraint of the defaulters property is impracticable the commissioner may prosecute the defaulter before a magistrate. Rule 30(3) says that nothing herein contained shall preclude the corporation from suing in a civil court for the recovery of any tax duty or other amount due to it under this Act. Thus, a reading of Rule 30 shows that the right to recover tax arises only if the tax is not paid within 30 days from the service of bill.

5. The question now arises is what is the period of limitation for recovery of the amount that will come under Rule 30 of the Rules. No limitation is prescribed under the Rules. The limitation is prescribed under Sec. 417 of the Act. Sec. 417 of the Act states as follows: "no distraint shall be made, no suit shall be instituted and no prosecution shall be co