V. Ratnam, J.

1. This Civil Revision Petition is at the instance of the Kumbakonam Municipal Council questioning the correctness of the order of the Court below dismissing an application filed by it under Order 34, Rule 5, Code of Civil Procedure, on the ground that the petition is barred by time. The petitioner instituted O.S. No. 446 of 1973, District Munsif's Court, Kumbakonam, for the recovery of arrears of property tax. According to the petitioner, a house in Pothamarai South Street, Kumbakonam town, belongs to the respondent and has also been assessed in her name. For the two half years 1971-72 and two half years 1972-73, the tax had remained unpaid in a sum of Rs. 2,345.20 p. and in spite of demands made by the petitioner, the respondent did not pay the same. Claiming that the house tax is a charge over the property under Section 85 of the Tamil Nadu District Municipalities Act and, therefore, the petitioner is entitled to collect the amount personally and also on a charge over the property in question, the petitioner laid the suit in O.S. No. 446 of 1973, District Munsif's Court, Kumbakonam, and prayed for a decree directing the respondent herein to pay the amount perio