Section 97 in The Kerala Value Added Tax Act, 2003
97. Power to remove difficulties.
(1)If any difficulties arise in giving effect to the provisions of this Act, the Government may, as occasion may require, by order, do anything, which appears to them necessary for the purpose of removing the difficulty.(2)All orders made under sub-section (1) shall, as soon as may be after they are made, be laid before the Legislative Assembly for a period of not less than fourteen days and shall be subject to such modifications as the Legislative Assembly may make during the session in which they are so laid or the session immediately following.
