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Section 172: Removal of difficulties

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) If any difficulty arises in giving effect to any provisionsof this Act, the Government may, on the recommendations of theCouncil, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made there under, as may be necessary or expedient for the purpose of removing the said difficulty.

Provided that no such order shall be made after the expiry of a period of 3[five years] from the date of commencement of this Act.

(2) Every order made under this section shall be laid, as soonas may be, after it is made, before the State Legislature.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section172
Marginal noteRemoval of difficulties
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Subs. by sec. 12 of U.P. Act No. 24, 2020.

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