(3) was introduced in section 152A. Sub section (3) which was introduced by the ordinance was in the following terms: "Not withstanding anything contained in any judgment, 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 of 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 at the rate of six per cent per annum on the amount of excess liable to be refunded under subsection (2), from the date of decree or order of the Court referred to in subsection (1) to the date on which excess is refunded," This Court held that under.