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(a) In MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD AND ANOTHER v. THE NEW SHROCK SPINNING AND WEAVING CO. LTD., ETC., (AIR 1970 SC 1292 ) a similar question arose. In the said case, some companies, who own properties, were assessed to property tax by the Municipal Corporation of City of Ahamedabad. Those assessments were done on the basis of the method popularly known as Flat Rate Method. Pursuant to the assessment made the tax was collected. The High Court did not grant relief, and then matters landed before the Supreme Court. The Supreme Court held that it was not permissible for the Corporation to value the premises on the basis of the floor area nor it could take into consideration the value of lands and machineries in determining the rateable value of the lands and buildings. The State of Gujarat brought into force an Act titled "Bombay Provincial Municipal Corporation ( Gujarat Amendment) Act, 1968. This Act was enacted to avoid the re-funds ordered consequent to setting aside of the assessments. The High Court of Gujarat allowed the petitions. The matter ultimately landed in Supreme Court. The Supreme Court upheld the judgment of the Gujarat High Court on the ground that the basis of the judgment earlier rendered was not altered and on the other hand, the amendment sought to nullify the judgment earlier rendered by the Supreme Court. The prerequisite for collection of tax was assessment and the assessment order was not passed but the Amendment was brought forth authorising the authorities to retain the amounts so collected without passing any assessment orders.