51. Order sanctioning interest on delayed refund-

Where a refund payment order is issued under rule 47 the authority issuing such order shall simultaneously record an order sanctioning the interest payable under sub-section (5) of section 39, if any, on such refund specifying therein the amount of refund, the payment of which was delayed, the period of delay for which such interest is payable and the amount of interest payable by the State Government and shall communicate the same to the dealer to whom the interest is payable.