https://www.taxtmi.com/caselaws?id=24887 Where municipal house tax is made a first charge on immovable property by statute, recovery of arrears is governed by Article 62 of the Limitation Act, 1963 as enforcement of money charged upon immovable property; the residuary Article 113 does not apply because the claim is not an unsecured money demand. The result was that the demand for arrears was not barred by limitation. en-us Mon, 07 Dec 1987 00:00:00 +0530 Sat, 23 Jan 2010 10:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24887 Where municipal house tax is made a first charge on immovable property by statute, recovery of arrears is governed by Article 62 of the Limitation Act, 1963 as enforcement of money charged upon immovable property; the residuary Article 113 does not apply because the claim is not an unsecured money demand. The result was that the demand for arrears was not barred by limitation. Case-Laws Income Tax Mon, 07 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24887