Section 103(1) in Orissa Value Added Tax Act, 2004
(1)If any doubt or difficulty arises in giving effect to any of the provisions of this act, in consequence of the transition to the said provisions from the corresponding provisions of the Act repealed by section 104, or otherwise, the Government may, as the occasion may require, by order, do anything not inconsistent with the provisions of this Act or the rules, which appears to it necessary for the purpose of removing the doubt or difficult:Provided that no order shall be issued under this section after the expiry of a period of two years from the date of commencement of this Act.
