Section 7
Power to remove difficulties.
The Central Boards of Revenue Act, 1963
About this Act
An Act to provide for the constitution of separate Boards of Revenue for Direct Taxes and for Excise and Customs and to amend certain enactments for the purpose of conferring powers and imposing duties on the said Boards.
(1) If any difficulty arises in giving effect to the provisions of this
Act, the Central Government may, by order published in the Official Gazette, make such provisions not
inconsistent with the purposes of this Act, as appear to it to be necessary or expedient for removing the
difficulty.
(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.
(2) An order under sub-section (1) may be made so as to have retrospective effect from a date not earlier than the date of the commencement of this Act.