If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Levy and collection of cessSection 4 · credit of the proceeds of the cess or fee to specially created fundsSection 5 · Mutatis Mutandis application of different actsSection 6 · Power of commissionerSection 7 · Inspection of accounts, search and seizuresSection 8 · Sale invoiceIndia Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.