DEMO|

THE GOA VALUE ADDED TAX ACT 2005
CHAPTER XII

90. Removal of difficulties.-

If any difficulty arises in giving effect to the provisions of this Act, including the provisions contained in section 87, the Government may, by general or special order, do anything not inconsistent with this Act which appears to it to be necessary or expedient for the purpose of removing the difficulty. In particular and without prejudice to the generality of the foregoing power any such order may provide for the adaptations or modifications subject to which any earlier law shall apply in relation to the proceedings in respect of the year ending on the 31st day of March of the year preceding the year in which this Act is enforced:

Provided that no such order shall be made after the expiry of a period of two years from the appointed day.