( 1 ) THIS is a decree-holders appeal arising out of an execution proceeding in which the main point for consideration is whether Article 182 or 183, Limitation Act, 1908, applies to the execution application, dated 22-9-1946. The relevant facts are as follows :

( 2 ) THE Banaras Bank, Limited, is under liquidation and on 15-9-1942, a payment order for Rs. 95,178-5-9 was passed against the respondent by this Court under Section 186, Companies Act, 1913. By virtue of Section 199, Companies Act, 1913, this order is enforceable as a decree. In 1946 an application for execution was made to this Court and on 12-9-1946, the Registrar transferred the execution to the District Judge of Allahabad. On 23-9-1916, an execution application was made by the Liquidator to the District Judge who transferred it to the Civil judge. It was in the last mentioned Court that the objection which has to be considered in this appeal was filed by the judgment-debtor. Inter alia it was contended that the execution application was time barred. The judgment-debtors case was that Article 182, which provides three years period of limitation applied; while according to the decree-holder Articl