Every order passed by the Appellate Tribunal or the High Court shall, on authorisation by the Appellate Tribunal or the High Court, as the case may be, be given effect to by assessing authority, who shall either refund or adjust within ninety days of the receipt of the authorisation as provided in Section 44, any excess tax found to have been collected and shall also collect any additional tax which is found to be due in the same manner as a tax assessed by himself.