Rule 155

(1) Every order of an Appellate or Revisional Authority under sections 62 or 63 shall be communicated to the appellant and to every other party affected by the order, to the prescribed authority against whose order the appeal or revision was filed and to any other authority concerned.

(2) The order passed on appeal or revision shall be given effect to by the prescribed authority who shall refund without interest any excess tax found to have been collected and shall also collect any additional tax which is found to be due in the same manner as any tax assessed.

(3) For the purpose of sub-section (1) of section 51 the Commissioner shall be the prescribed authority.