The judgment of this Court dealt with the validity of the assessment for the year 1966-67. But at the time when that judgment was delivered, the appeals filed by some of the companies in respect of the asse~sment made for the years 1964-65 and c 1965-66, were still pending in this Court. On March 30, 1968, the State of Gujarat brought into force an Act entitled, Bombay Provincial Municipal Corporation (Gujarat Amendment) Act. 1968 (hereinafter referred to as the amending Act). The appeals filed by the companies in this Court came up for hearing on April 15, 1968. This Court allowed those appeals following its decision in New Manek Chowk Spg. and Weaving Mills Co. Ltd. and ors. D case (supra). When those appeals were heard «either the State of Gujarat, nor the Corporation brought to the notice of this Court, the provisions of the amending Act. After the judgment of this Court in those appeals, the concerned companies called upon the Corporation to refund the amounts illegally collected from them as property taxes for the assessment years 1964-65 and 1965-66. E The Corporation did not respond to the demands made by those companies. Hence they again moved the High Court of Gujarar under Art. 226 of the Constitution seeking writs of Mandamus against the Corporation and its Officers directing them to refund the amo\ints illegally collected from them and for a declaration that s. l 52A of the Act newly introduced by the amending Act F is ultra vires the Constitution. The High Court of Gujarat allowed those petitions. That Court did not go into the vires of s. l 52A but on a construction of that provision, it came to the conclusion that the said provision did not permit the Corporation to withhold the amounts illegally collected. The appeals with which we are concerned now were filed by the State of Gujarat and the Corporation against that decision. During the pendency of those· G appeals, the Corporation moved this Court to stay the operation of the judgment of the High Court pendinQ; disposal of those appeals. Th.ose applications came up for hearing on November 5. 1969. On that date, this Court stayed the operation of t!-e judgment of the High Court of Gujarat on the Corporation undertal-ing to pay interest on the amounts i!l questior, at 6% per H annum from the date on which they were collected till the date of refund in the event of the ~nneq]s failing. A few dav< thereafter, the Corporatiou moved this Court to mcdify that order. It wanted to resile from the undertaking given by it. Hence this
