https://www.taxtmi.com/caselaws?id=157430 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. en-us Fri, 08 Apr 1994 00:00:00 +0530 Sat, 05 Oct 2013 15:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157430 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. Case-Laws VAT and Sales Tax Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157430