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THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 172. Removal of difficulties

(1) If any difficulty arises in giving effect to any provisionsof this Act, the Government may, on the recommendations of theCouncil, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made there under, as may be necessary or expedient for the purpose of removing the said difficulty. Provided that no such order shall be made after the expiry of a period of 3[five years] from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soonas may be, after it is made, before the State Legislature.

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

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