Judgment :- P.R. Raman, J. Petitioner is an assessee under the Kerala General Sales Tax Act. For the assessment year 1991-92 petitioner was assessed to tax. Petitioner returned the taxable turnover of Rs.20,97,000/- and claimed exemption of the entire turnover as it related to arrack said to have been purchased within the State of Kerala. An inspection was conducted in the premises of the petitioner and based on which suppression was found on the basis of certain materials seized in the course of such inspection. Proceedings were initiated against the petitioner and assessments were completed which was the subject matter of challenge before this Court in T.R.C. 185/2000. A Division Bench of this Court by its judgment dated on 1st June, 2001 quashed the assessment regarding arrack. A copy of the said judgment is produced in this case as Ext.P1. Even though the petitioner was also a dealer in Cola and the assessment included the turnover representing the sale of such commodity as well, the assessments made by the authorities were not interfered with. Therefore, part of the assessment regarding arrack having been quashed by this Court, any tax paid by the petitioner under that head has to be refunded after passing consequential orders pursuant to the judgment passed by this Court. The complaint of the petitioner is that even though this judgment was rendered as early as in 2001 so far no consequential orders are passed nor the amount paid by the petitioner towards sales tax on the turnover of arrack is refunded. 2. No counter affidavit is filed by the State. But the learned Government Pleader submits that there will not be any further delay in the matter of passing consequential orders and to refund the amount legally due to the petitioner, after adjusting any amount found to be due from the petitioner. 3. It is contended by the learned counsel for the petitioner that as per S.44 of the Kerala General Sales Tax Act in so far as no consequential orders are passed within a period of 90 days and the amounts are not refunded, petitioner is entitled to claim interest at 10% per annum on the amount due from the date of expiry of the said period up to the date of payment/adjustment. 4. 4. Having considered the submission, I find that as per S.44(2) of the Kerala General Sales Tax Act when the assessing authority receives an order from any appellate or revisional authority to make refund of the tax or penalty paid by a dealer, it shall effect refund. It is true that in the judgment of this Court in T.R.C. 185/2000 there is no specific order to refund the amount. But as per rule 43(2) of the Kerala General Sales Tax Act, where an order passed by the assessing authority is modified in appeal or revision, the assessing authority shall give effect to the order in such appeal or revision, and communicate the modified order to the dealer within ninety days from the date of filing of any further appeal or revision against such order. Further, as per Rule 43(3) as a result of any such modified order any refund is due to the dealer the assessing authority shall either refund or adjust such amount as provided under S.44 and an order thereof shall be issued along with the modified order. Therefore, S.44 read with R.43 makes it obligatory on the part of the authority to pass consequential orders within a period of 90 days. The respondent has no case that any such order was passed. The non passing of an order as contemplated by the rule shall not adversely affect the right of the petitioner when interest is payable as contemplated under S.44. Therefore, there will be a further direction to the assessing officer that at the time of passing consequential order he shall also calculate the amount to be refunded to the petitioner along with interest at 10% as contemplated under S.44 within a period of three months from the date of receipt of a copy of this judgment. It shall be open to the petitioner to produce a certified copy of this judgment before the assessing officer for information and compliance. The Original Petition is allowed as above.