Amendment status not verified — confirm the current text below against the official source.
(1) If any difficulty arises in giving effect to any of the provisions of sections 23B and 23BB, the Commissioner of State Tax may, by order, not inconsistent with the provisions of the aforementioned section or sections, remove such difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date of commencement of the said sections. (2) Every order issued under sub-section (1) shall be laid before the Legislative Assembly by the Government.]