Amendment status not verified — confirm the current text below against the official source.
Substituted by G.O.Ms.No.32, Revenue (C.T.II) Department, dated 15.10.2014. Rounding of turnover. Rounding off of tax etc. Powers of subordinate officer to be exercised by higher authorities. Power to remove difficulties. [Act No.5 of 2005] 95 (2) If any difficulty arises in giving effect to the provisions of the Act (otherwise than in relation to the transition from the provisions of the corresponding Acts in force before the commencement of the Act), the Government may, by order make such provisions, not inconsistent with the purposes of the Act, as appear to it to be necessary or expedient for removing the difficulty.