MUNICIPAL CORPORATION OF THE CITY OFAHMEDABAD, ETC. vs NEW SHOROCK SPG. & WVG. CO., LTD., ETC.

The Supreme Court held that under Section 152A of the Bombay Provincial Municipal Corporation Act, 1949, a Corporation cannot retain amounts collected as property tax without a lawful assessment. The Court found that the assessments made were not in accordance with the provisions of the Act, thus the Corporation was not entitled to retain the amounts. Furthermore, the Court declared that Section 152A(3), which directed the Corporation to refuse refunds despite court orders, was unconstitutional as it undermined judicial authority.