SITA DEVI Vs. KANPUR JAL SANSTHAN

JUDGEMENT

(1.) THE sole question raised in this petition under Article 226 of the Constitution is whether in respect of water tax recoverable as arrears of land revenue there may be notice of demand issued by the local authority beyond the period of three years from the date when the liability arose. Kanpur Jal Sansthan respondent had issued notice to the petitioner describing it as the final notice under section 64 of the U. P. Water Supply and Sewerage Act, 1975 (U. P. Act 43 of 1975) (as amended) for recovery of water tax for the period of 1978-81 in respect of a house belonging to the petitioner. According to the petitioner the notice was served upon her on December 7, 1986. Learned counsel urged that period covered under the notice being beyond three years from the date when the notice came to be served on the petitioner, the recovery sought to be made stands barred by limitation. We find no merit in this contention.

(2.) SECTION 3 of the Limitation Act, 1963 creates the bar of limitation in relation to a suit, appeal and applications. A suit is instituted in an ordinary case when the plaint is presented to the proper officer. The application referred to under section 3 as also Article 137 of the Schedule to the Limitation Act is an application made to court whether under the Code of Civil Procedure or under any other provision. Article 137 is residuary in character; it refers to any application other than those specified in the Schedule for which no period of limitation is provided elsewhere in the Act. The law is now settled that applications contemplated under Article 137 are not applications confined to the Code of Civil Procedure but these have to be applications made to court-vide: The Kerala State Electricity Board Trivandrum v. T. P. Kunbaliumma, (1976) 4 SCC 634 in paragraph 18 of the reported decision it was observed :

(3.) IN New Delhi Municipal Committee v. Kalu Ram, AIR 1976 Supreme Court 1637 relied for the petitioner the question arose with respect to recovery of rent or damages relating to public premises as arrears of land revenue. Section 7 (1) of the Public Premises (Eviction of Unauthorised Occupants) Act, 1958 provides :-