Section 48 in The Punjab Tax on Luxuries Act, 2009
48. Power to remove difficulties.
(1)If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by an order, published in the Official Gazette, make such provision, not inconsistent with the provisions of this Act, as may appear to it, to be necessary for removing the difficulty:Provided that no order under this section, shall be made after the expiry of a period of two years from the date of the commencement of this Act.(2)Every order made under this section, shall be laid as soon as may be, after it is made, before the House of the State Legislature.
