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Report No. 12

267. Refund consequential on appeal-

(1) Notwithstanding that an appeal has been preferred under this Chapter to the High Court, the refund, if any, due to the assessee shall be made, unless the High Court makes an order authorising the postponement of the payment of the refund until disposal of the appeal.

(2) If, as a result of the appeal to the High Court, the amount of an assessment is reduced , the amount over-paid shall be refunded with such interest as the High Courtmay fix, unless the High Court, on intimation given by the Commissioner within thirty days of the receipt of the result of such appeal that he intends to ask for leave to appeal to the Supreme Court, makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal by the Supreme Court or the rejection of the application for leave to appeal, as the case may be.

[Section 66(7), proviso]







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