If an order, passed in appeal or revision under section 82, 83, 84 or 85 has the effect of varying the order of an assessing authority or any other authorized officer or the State Level Screening Committee or the District Level Screening Committee, the assessing authority or such other authorized officer or the State Level Screening Committee or the District Level Screening Committee shall take action suo motu to give effect to such order and shall refund the excess or realize the deficit, as the case may be.