Mandatory refund under appellate order prevails over pending revisional limitation and administrative instructions.

Rule 35 required the assessing authority to give effect to an appellate order and refund any excess tax, surcharge, or fee within two months of communication of that order. The availability of revisional power under section 20 did not justify postponing that mandatory obligation, and a departmental circular could not override the statutory rule. The court distinguished the Revenue's relied-upon precedent because revisional proceedings had already been initiated there, whereas no such notice had been issued here. The writ petition was allowed, and the authority was directed to comply with rule 35 without waiting for expiry of the revisional limitation period.

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Issues: Whether the assessing authority was bound to give effect to the appellate order and refund the excess amount within two months under rule 35, notwithstanding the availability of revisional power under section 20 and the departmental circular postponing refund till expiry of revisional limitation.

Analysis: Rule 35 required the assessing authority to implement the order passed in appeal or revision and to refund any excess tax, surcharge, or fee within two months from the date of communication of that order. The existence of a further period during which revisional power could be exercised under section 20 did not justify ignoring the mandatory command of rule 35. The rule was treated as requiring prompt compliance with the appellate order, and the circular could not override that statutory obligation. The earlier decision relied upon by the Revenue was distinguished because revisional proceedings had already been initiated there, whereas no such notice had been issued in the present case.

Conclusion: The assessing authority was bound to act under rule 35 and give effect to the appellate order without waiting for expiry of the revisional limitation period, and the writ petition was allowed.

Ratio Decidendi: A statutory rule requiring prompt implementation of an appellate order and refund within a fixed period prevails over administrative instructions and cannot be postponed merely because revisional power remains available for exercise within the limitation period.

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