Tax refund enforcement after appellate relief requires timely compliance, with statutory interest payable for delayed refund and no security condition absent stay.

When an appellate order granting tax relief becomes operative, the assessing authority must implement it by issuing the consequential refund within the prescribed time. If refund is delayed beyond the statutory period, interest at 12% per annum becomes payable. A demand that refund be made only on furnishing security was rejected because no statutory stay of refund had been obtained, and the department could not obstruct compliance with the appellate order on that basis. The writ relief was therefore granted and the authority was directed to make the refund with interest within the stated time.

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Issues: Whether the petitioner was entitled to a mandamus directing the assessing authority to give effect to the appellate tribunal's order and refund the amount due with interest under the applicable sales tax provisions.

Analysis: The appellate tribunal had already granted relief and set aside the penalty, but the authority had not passed consequential orders or issued the refund. The statutory scheme under the sales tax provisions placed a duty on the authority to make the consequential refund within the prescribed time. Where refund was delayed beyond the statutory period, interest at 12% per annum became payable. The plea that refund should be made only on furnishing security was rejected because the department had not obtained any stay of refund under the relevant provision and could not otherwise obstruct compliance with the tribunal's order.

Conclusion: The petitioner was entitled to the writ relief, and the authority was directed to make the refund with 12% interest per annum within four weeks.

Ratio Decidendi: When an appellate order granting tax relief becomes operative and no statutory stay of refund has been obtained, the assessing authority must give effect to the order and pay the refund within the prescribed time, failing which statutory interest follows.

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