Section 152A(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)Where any such property tax in respect of any such premises in assessed or reassessed under sub-section (1) for any official year and in respect of the same premises, the property tax for that year has already been collected or recovered then the amount of tax so collected or recovered shall be taken into account in determining the amount of tax to be levied and colleted under sub-section (1) and if the amount already collected or recovered exceeds the amount to be so levied and collected, the excess shall be refunded in accordance with the rules.]
