Section 7 of The Central Boards of Revenue Act, 1963
Power to remove difficulties.
- (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.
Summary
- If there is a problem putting this law into action, the Central Government has the power to solve it.
- The Central Government will publish a special public notice, called an order in the Official Gazette, to clear up any difficulties.
- Any order passed to solve a problem must match the main goals of this law and cannot go against them.
- The government can make this order apply to past events, but not to any date before this law first started.
Practical examples
FAQ
1. What happens if the government faces a practical problem when starting this new law?
The Central Government can publish an official order to clear up the difficulty.
2. Where must the government publish this order to make it official?
The order must be published in the Official Gazette, which is the official public newspaper of the government.
3. Can the government make an order that goes against the main goals of this law?
No, any order made to remove difficulties must not be inconsistent with the purposes of this Act.
4. Can these corrective orders apply to things that happened in the past?
Yes, the government can make the order apply retroactively, which means it has a backdated effect, but it cannot start earlier than the actual commencement, or start date, of this Act.
Test yourself
1.Who has the power to remove difficulties in giving effect to the Act?
2.How must the order to remove a difficulty be published?
3.What restriction is placed on the orders made to remove difficulties?
4.What is the earliest possible date that a difficulty-removal order can take effect?
5.What kind of effect can an order under Section 7 have?