Section 696(1) in The Orissa Municipal Corporation Act, 2003
(1)If any doubt or difficulty arises in giving effect to the provisions of this Act, the Government may, as occasion may require, by order, make such provision or give such direction not inconsistent with the express provisions of this Act, as may appear to them necessary or expedient for the removal of such doubt or difficulty and the order of the Government, in such cases, shall be final :Provided that no such order shall be made or direction shall be given after the expiration of a period of two years from the date of commencement of this Act.