1[13A. Order sanctioning interest on refund or delayed refund and interest payment order
(1) Whereupon an application by an occupier or person claiming interest on refund or interest on any delayed refund or otherwise, the Commissioner is satisfied that such interest is due and payable to the applicant or any person under section 7C or 7D, the Commissioner shall record an order specifying therein, the amount of refund, the payment of which was delayed, interest payable thereon (or interest on delayed refund), the period of delay for which the interest is payable and the amount of interest payable by the State Government therefore and shall communicate the same to the applicant or person concerned.
(2) When an order for payment of interest on any refund or interest on delayed refund has been made under sub-rule (1), the Commissioner shall issue to the applicant or person concerned an interest payment order in Form XI.
(3) The powers conferred by this rule on the Commissioner shall be subject to the control of the State Government.]
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1. This rule inserted by G.N. of 5.1.2005.