Section 114 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
114. Power to remove difficulties.
(1)If any difficulty arises in giving effect to the provisions, the Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions 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 date of commencement of this Regulation.(2)Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
