Section 12 in The Bihar Irrigation and Flood Protection, (Betterment Contribution) Rules, 1961
12.
(i)The pendency of an appeal under Section 7 or of revision under section 8 shall not operate to delay or prevent the levy or realisation of the betterment contribution or instalments thereof payable in respect of any land or building according to the order of levy either in appeal or in revision, but, if by the decision in appeal or in revision, it is determined that such contribution or instalments thereof ought not to have been levied or realised in whole or in part, the Collector shall within ninety days from the date of such decision, refund to the person from whom the same have been levied or realised, the amount of such contribution or instalments thereof, or the excess thereof over the amount properly leviable in accordance with the decision under Section 7 or under Section 8 as the case may be, or adjust such an excess amount against any future demand if so desired by the assessee after satisfying himself that the amount has actually been realised and credited to Government accounts.Note. - A note of the refund shall be kept in the records in such a way that any payment preferred on a second claim on the same account becomes impossible.(ii)Where the sum due to the assessee is not refunded to him within the period prescribed in sub-rule (i) without valid and reasonable cause interest at the rate of four and half per centum per annum shall become payable on such sum from the date of the expiry of the said period of ninety days.
