Section 12(i) in The Bihar Irrigation and Flood Protection, (Betterment Contribution) Rules, 1961
(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.
