| Rule 43 |
| Every
order passed by the Appellate Tribunal or the High Court shall, on
authorisation by the Appellate Tribunal or the High Court, as the case
may be, be given effect to by the assessing authority, who shall refund
without interest, within two months from the date of communication of
the authorisation, any excess 1( tax *( ...)) found to have been
collected and shall also collect any additional 1( tax * (...)) which is found to be due in the same manner as a tax and surcharge assessed by himself. 1. Subs. by G.O.Ms.No.473, Rev.dt.18.3.1981 * The words "and surcharge" were omitted by G.O.Ms.No.244Rev. dt.17.5.1995 w.e.f.1.4.1995. |