Section 104(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)If any difficulty arises in giving effect to the provisions of this Regulation, the Government may, by general or special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Regulation as appear to it to be necessary or expedient for the removal of the difficulty:Provided that no such order shall be made after the expiration of two years from the commencement of this Regulation.