JUDGMENT (Per T. D. Sugla, J.) By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of the Income Tax Officer dated 24th August, 1981 granting interest of Rs. 29,972/- under section 214 on Rs. 7,49,447/-. Briefly stated the relevant facts are that the petitioner is a company. The proceedings relate to its assessment for the assessment year 1978-79. Previous year ended on 30.9.1977. Advance tax was payable by the petitioner for the year on 15.6.1977, 15.9.1977 and 15.12.1977. However, two instalments totalling Rs. 6,07,716/- were paid on 25.1.1978 and 16.2.1978 i.e. after the due dates but before end of the financial year 1977-78. Provisional assessment under section 141 was made on 7.8.1978 resulting in a refund of Rs. 13,81,186/-. However, the same was received by the petitioner on 15.10.1978. As against the claim for interest under section 214 on the excess amount of Rs. 13,81,186/- from 1.4.1978 to 15.10.1978, the Income Tax Officer granted the petitioner interest on Rs. 7,49,447/- only and that too for the period from 1.4.1978 to 7.8.1978. The appeal against the short allowance of interest under section 214 was filed before the Commissioner (Appeals) who allowed the appeal. However, the department preferred an appeal before the Tribunal and, succeeded as, according to the Tribunal, the interest payable under section 214 was not appealable. It is in these circumstances that this petition has been filed before this Court. The first question involved herein is whether the petitioner is entitled to interest on the entire amount of tax paid in excess of the tax payable by it and refunded to it as such i.e. Rs. 13,81,186/- or only on Rs. 7,49,447/- which represented the excess of amounts paid as advance tax on due dates over its tax liability. This Court in CIT v. Tramb (India) Pvt. Ltd. (118 ITR 525) rejected the department's contention that interest under section 214 is payable only in respect of payment of advance tax in accordance with the dates prescribed and held that the question whether that was a proper reading of section 214 was debatable. This Court in CIT v. Tramb (India) Pvt. Ltd. (118 ITR 525) rejected the department's contention that interest under section 214 is payable only in respect of payment of advance tax in accordance with the dates prescribed and held that the question whether that was a proper reading of section 214 was debatable. Observing that delayed payment of instalment of advance tax was accepted by the department as payment of advance tax and other requirements of section 214 were satisfied the Court further held that the conclusion that the assessee was entitled to interest on the actual amount of excess was not even required to be referred to the Court. The ratio of this decision is applicable in this case. The petitioner is, therefore, entitled to interest on it in terms of provisional assessment order dated 7.8.1978. The second question is whether the interest is payable upto the date of the provisional assessment order i.e. 7.8.1978 or the date on which the provisional assessment order was served on the petitioner on which date there was constructive receipt of the amount of refund. Placing reliance on another decision of this Court in the case of Associated Cement Company Ltd. v. Commissioner of Income Tax, Bombay, 141 ITR 318, the learned counsel contended that the petitioner was entitled to interest upto the date of assessment order under sub-section (1) of section 214 and from the date of assessment order upto the date of actual refund under sub-section (2) thereof. It is, however, seen that the proviso to sub-section (1) of section 214 specifically lays down that no interest is payable for any period after the date of the provisional assessment. That apart, sub-sec. (2) of section 214 is applicable to refunds under that chapter i.e. chapter XVII. In the present case the refund was issued not under chapter XVII but under chapter XIV, and sub-sec. (2) is as such not applicable. In the circumstances, it cannot be said that there is any apparent mistake of law in the order of Income Tax Officer in granting interest upto the date of provisional assessment order. Accordingly, the rule is made partly absolute i.e. the petitioner shall be entitled to the interest on the entire amount of refund i.e. Rs. 13,57,063/- from 1.4.1978 to 7.8.1978. No order as to costs.