Implementation of appellate order and refund of excess tax with interest under sales tax law directed within a fixed time.

The assessing authority was required to give effect to the Tribunal's appellate order by revising the assessment and refunding excess tax collected from the assessee with interest under the applicable sales tax provisions. The Court noted that the relevant provision mandated implementation of the appellate order and refund of excess tax due, and that the prescribed form for claiming interest could be considered. Compliance was ordered within a stipulated time, and the respondent was directed to carry out the refund with interest accordingly.

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Issues: Whether the assessing authority was bound to give effect to the Tribunal's appellate order and refund the excess tax collected from the assessee with interest under the applicable sales tax provisions.

Analysis: The Tribunal had allowed the assessee's second appeal, and the assessee sought implementation of that order by way of revised assessment and refund of the excess amount. The governing provision required the assessing authority to give effect to the appellate order and refund excess tax due, together with interest, and the Court also noted that the prescribed form for claiming interest could be considered. Accepting the submission that time should be granted for compliance, the Court directed implementation of the Tribunal's order within a stipulated period.

Conclusion: The respondent was directed to implement the Tribunal's order and refund the excess tax paid with interest, and the writ petition was disposed of accordingly.

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