Section 19(1) in The West Bengal Taxation Tribunal Act, 1987.
(1)If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions, or take such measures, not inconsistent with the provisions of this Act, as appears to it to be necessary or expedient for the purposes of removing the difficulty:Provided that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act.
