Section 48(1) in The Punjab Tax on Luxuries Act, 2009
(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.
