194. Manner of refund in consequence of order of appeal, revision etc.

Where any amount payable by a dealer or a casual trader in respect of any period on account of tax assessed, penalty imposed or interest determined is reduced in consequence of any order passed on re-assessment, re-determination, appeal, revision or review, as the case may be, and if it is found that the amount payable is less than the amount paid for such period, including the amount recovered under section 52, if any, the appropriate assessing authority shall, within three months from the date of such order, serve upon such dealer or casual trader a notice in Form 33 specifying therein the amount paid in excess and send alongwith such notice a Refund Adjustment Order or the said authority shall refund the excess amount to the dealer in accordance with the second proviso to sub-rule (4) of rule 181.

Provided that where any amount of tax assessed, penalty imposed or interest determined in respect of a dealer for any period remains unpaid till the date of the order in consequence of which such refund arises, the appropriate assessing authority shall adjust the amount of excess payment towards the arrear of tax, penalty or interest and thereupon, if any amount still remains refundable, he shall specify such adjustment in the said notice in Form 33 and send to the dealer along with such notice a Refund Adjustment Order or the said authority shall refund the excess amount to the dealer in accordance with the second proviso to sub-rule (4) of rule 181.

Provided further that, if the amount of tax, penalty or interest due from a dealer in respect of any period, proceedings for the recovery of which as an arrear of land revenue have been commenced under section 52, is subsequently reduced in consequence of any order referred to above, the appropriate assessing authority shall send a copy of the aforesaid notice to the Certificate Officer or Tax Recovery Officer to whom the Certificate has been sent.