49.     Orders of the Appellate Tribunal or High Court shall be given effect to.

          Every order passed by the Appellate Tribunal or the High Court shall, on authorization by the Appellate Tribunal or the High Court, as the case may be, be given effect to by the authority prescribed, who shall refund without interest, within ninety days from the date of communication of the authorization, 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 a tax and assessed by himself.