Section 40(1) in The Orissa Entertainment Tax Act, 2006
(1)If any difficulty arises in giving effect to the provisions of this Act, the Government may by order published in the Gazette, make such provisions not inconsistent with the provisions of this Act as may appear to it to be necessary or expedient for removing the difficulty :Provided that no such order shall be made after the expiry of two years from the commencement of this Act.
