Section 99 in The Gujarat Value Added Tax Act, 2003
99. Power to remove difficulties.
- If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for the removal of the difficulty :Provided that no such order shall be made after the expiration of two years from the commencement of this Act.
