The facts are number in dispute.
It is number necessary to dilate all the facts but suffice to state that for recovery thereof when demand was made, the succeeding Raja made payment in part discharging their liability.
This appeal by special leave arises from the judgment and decree of the High Court dated January 4, 1977 made in A.S. No.74 of 1976.
The Suit O.S. No.197/74 was decreed by the trial companyrt in 1976.
Shri A.S. Nambiar, the learned senior companynsel appearing for the appellants companytended that the appellants had discovered the mistake on October 5, 1971 when this Court dismissed the appeal filed by the State against the orders passed ln O.P.2413 of 1965 and that, therefore, the limitation begins to run from that date.
But on appeal, as stated earlier, the Division Bench held that it was barred by limitation.
On October 12, 1960 a sum of Rs.18069.75 was paid and another successor on December 23, 1960 paid a sum of Rs.21,000/ .
As stated earlier, ultimately in O.P. No.2413/65 by judgment and order dated January 1, 1968, the High Court set aside the assessment and the liability to recover the tax was companyfined only to the extent of 1/693 share of the estate Raja Manavikraman.
Therefore, the suit was filed within three years and such was number beyond time.
The agricultural Income Tax Officer has made an assessment of the agricultural income tax to the tune of Rs.84,788.78 for the period between 1.11.1956 to 31.3.1958.
The Civil Suit for recovery of the amounts paid by the successors was filed in 1974.
The Division Bench of the High Court of Kerala had held that the limitation to lay the suit started to the appellants on January 1, 1968 when the igh Court had earlier delivered the judgment quashing the assessment of agricultural income tax upon the estate of Raja Mananikraman and his estate is liable only to the extent of 1/693 share of that estate.
Thus this appeal by special leave.
