Wadsworth, J.

1. The appellant was the plaintiff in a suit to recover licence-fees and profession tax alleged to have been wrongfully levied by the defendant, the Municipal Council, Hospet, during the period from October, 1933 to September, 1937. The plaintiff company started to build a sugar factory in Hospet in October, 1933. Profession tax was levied on the Company from the half year ending 31st March, 1934, onwards. It seems to be clear that the plaintiff company did not actually start manufacture until the beginning of 1935 and with reference to the first years profession tax the question is really one of limitation. The learned District Judge has found on the authority of the decisions in the Municipal Council, Dindigul v. The Bombay Company, Limited (1928) 56 M.L.J. 525 : I.L.R. 52 Mad. 207. and The Rajputana Malwa Railway Co-operative Stores, Ltd. v. The Ajmere Municipal Board I.L.R. (1910) All. 491. , that Article 62 of the Limitation Act applies and that the suit with reference to the first years assessment is barred by limitation. An attempt has been made to argue that Article 62 applies only to an action for money had and received in the strictest sense of the te