Section 152(2) in The Bombay 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.][(3) Notwithstanding anything contained in any judgement, decree or order of any Court, it shall be lawful and shall be deemed always to have been lawful, for the Municipal Corporation of the City of Ahmedabad to withhold refund of the amount already collected or recovered in respect of any of the property taxes to which sub-section (1) applies till assessment or reassessment of such property taxes is made, and the amount of tax to be levied and collected is determined under sub-section (1):Provided that the Corporation shall pay simple interest a the rate of six per cent, per annum on the amount of excess liable to be refunded under sub-section (2), from the date of decree or order of the Court referred to in sub-section (1) to the date on which such excess is refunded.]
