Section 27(1) in The National Tax Tribunal Act, 2005
(1)If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by 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 removing the difficulty:Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.
