Amendment status not verified — confirm the current text below against the official source.
Removal of difficulty: - If any difficulty arises in giving effect to the provisions of this Act. the State Government may, as occasion may require, by order not inconsistent with this Ace and rules made thereunder. do any thing which appears to it necessary for the purpose of removing UJe difficulty. (e) A.11 prescribed forms under the repealed Act or the rules made there under and continuing in the force on the day immediately before the appointed day shall, with effect from such appointed day, continue in force and shall be used mutates mutandis for the purpose for which they were being used before such appointed day until the State Government directs, by notification, the discontinuance of the use of such forms till such time as the State Government may, by notificanon, specify in this behalf; (f) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Act or the rules made thereunder in respect of any consumption or used of goods, before the appointed day shall be valid where such prescribed form is obtained or such prescribed form is furnished on or after sucb appointed day; (g) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of tax made before such appointed day or any application for refund, or for prescribed form, in respect of any period before such appointed day, under the repealed Act if made before such appointed day and pending on such appointed day or if made on or such appointed day, shall be disposed or in accordance with the provisions of the repealed. Act: (h) The Commissioner or any other authority to whom power in this behalf has been delegated by the Commissioner under the repealed Act may on its or bis own motion. review or revise any order passed before the appointed day in accordance with the provision of the repealed Act: (i) Any tax assessed or penalty imposed under the repealed Act in respect of consumption or used of goods made, or the repealed Act before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Act. 43 SI. For Consumption or Use Rote of Tax No I 2 3 I ACSR conductors Four perccntum