43. Orders of Appellate or Revising Authority shall be given effect to

43.     Orders of Appellate or Revising Authority shall be given effect to.

          The order passed on appeal or on revision shall be given effect to by the assessing authority who shall refund any excess tax or fee found to have been collected and shall have power to collect any tax or fee which is found to be due, in the manner as if it were a tax assessed by himself.