Section 36
Power to remove difficulties.
The Hotel-Receipts Tax Act, 1980
About this Act
An Act to impose a special tax on gross receipts of certain hotels.
If any difficulty arises in giving effect to the provisions of this
Act, the Central Government may, by order, not inconsistent with the provisions of this Act, remove the
difficulty:
Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.
Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act.