Ravula Vengala Reddi, having died, his heir and Widow, Ravula Vengamma vs The Secretary of State for India in Council

In this case, judgment of the lower Appellate Court must be reversed on the question of limitation. The District Judge held that Section 59 of the

Revenue Recovery Act applied and not Article 16 of the second. Schedule of the Limitation Act.

In Second Appeals Nos. 838 and 844 of 1910 and 240 to 244 of 1911, we went into the question fully and we came to the conclusion that

where there is a mere demand by the Government purporting to be made under the Revenue Recovery Act, such a demand will not makes Section

59 of that Act applicable as amounting to a proceeding under the Act. The judgment of the District Judge must, therefore, be reversed on this point

and that of the District Munsif restored with costs in this and the lower Appellate Court.