Madhavan Nair, J.

1. The plaintiff, the Municipal Council of Trichinopoly represented by its Chairman is the appellant. The question for decision in the Second Appeal is whether the suit for recovery of the property tax for the year 1923-24 instituted by the plaintiff against the defendants who are the owners of houses Nos. 21 and 21-b in ward No. 15 of the Trichinopoly Municipality is barred by limitation. Under Section 85, District Municipalities Act, the property tax on buildings and lands is declared a first charge on the property subject to the prior payment of land revenue. In the suit the Municipality seeks to enforce this charge against the defendants. Under Article 132, Lim. Act, 12 years time is the period prescribed for enforcing the payment of money charged upon immovable property the period being calculated from the time when the money sued for becomes due. In the present case the suit was instituted on 22nd February 1928. If Article 132, Lim. Act, applies the suit is within time. Mr. Venkatramana Rao argues that since the suit is for the enforcement of a charge the proper Article applicable is Article 132, Lim. Act. Section 345, District Municipalities Act, say