If, in or in relation to the State of Jammu and Kashmir, any difficulty arises in giving effect to the provisions of Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), or of the Tax on Postal Articles Act, 1971 (47 of 1971), or of the Inland Air Travel Tax Act, 1971 (48 of 1971), now extended to the State of Jammu and Kashmir, the Central Government may, as occasion may require, by order notified in the Official Gazette, make such provisions or give such directions, not inconsistent with the provisions of that Chapter or Act, as appear to it to be necessary for the removal of the difficulty.
     Provided that no such order shall be made under this section after the expiration of two years from the commencement of this Act.