The Delhi Sales, Tax on Works Contract Act, 1999

1. (1) This Act may be called the Delhi Sales Tax on Works Contracts Act, 1999. (2) It extends to the whole of the National Capital Territory of Delhi. (3) It shall come into force on such date as the Government may, by notification in the official Gazette, appoint.

1. (1) In this Act, unless the context otherwise requires :- (a) "assessing authority" means any person appointed by the Commissioner of Sales Tax to perform all or any of the functions of assessing authority under this Act; (b) "Commissioner" means the person appointed to be the Commissioner of Sales Tax under the Delhi Sales Tax Act, 1975 (43 of 1975); (c) "contractor" means any person who executes a works contract and includes a sub-contractor; (d) "contractee" means any person for whom or for whose benefit a works contract is executed; (e) "The Delhi Sales Tax Act" means the Delhi Sales Tax Act, 1975 (43 of 1975); (f) "dealer" means any person, who whether for valuable consideration, commission, remuneration or otherwise, transfer property in goods (whether as goods or in some other form) involved in the execution of works contract and includes any State Government and the Central Government which so transfers such property in goods, and any society, club or association of persons which so transfers the property in goods to its members; (g) "declared goods" means goods as defined in the Central Sales Tax Act, 1956 (14 of 1956); (h) "Delhi" means the National Capital Territory of Delhi; (i) "goods" means every kind of movable property in goods (whether as goods or in some other form) involved in the execution of a works contract; (j) "Government" means Lt. Governor as defined under Article 239 AA of Constitution; (k) "Lt. Governor" means Lt. Governor of National Capital Territory of Delhi as appointed by the President under Article 239 of the Constitution; (l) "person" includes an individual, or body of individuals whether incorporated or not, a Hindu undivided family, a firm, a local authority, a corporation, a company body or authority owned or set up by, or subject to administrative control of the Central Government or any State Government (including the government of a Union territory) or a cooperative society, whether registered or not; (m) "prescribed" means prescribed by rules; (n) "registered dealer" means a dealer registered under section 11; (o) "rules" means rules made under this Act; (p) "sale" means a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract in Delhi; and the word "sell" with all its grammatical variation and cognate expressions shall be construed accordingly; (q) "sale price" in relation to a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract in Delhi, means such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for execution of such works contract, the amount representing labour and service charges for such execution; (r) "taxable turnover" means such turnover as is arrived at after deducting from the turnover of sales such as may be prescribed; (s) "tax" means the tax payable under this Act and includes a lump sum amount by way of composition payable in lieu of the amount of tax; (t) "turnover of sale" means the aggregate of the amount of sale price received or receivable by a dealer in respect of any transfer of property in goods involved in the execution of any works contract whether executed fully or partly during any period; (u) "works contract" includes any agreement for carrying out for cash or for deferred payment or for any valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property; (v) "year" means the financial year. (2) All words and expression used and not defined in this Act but defined in the Delhi Sales Tax Act, 1975 shall have the meanings assigned to them in that Act.

1. (1) Every dealer whose turnover of sales during the year immediately preceding the commencement of this Act exceeds the taxable quantum, shall be liable to pay tax under this Act on his taxable turnover of sales effected by him on or after such commencement. (2) Every dealer to whom sub-section (1) does not apply, shall, with effect from the date immediately following the day on which his turnover of sales calculated from the commencement of any year first exceeds, within such year, the taxable quantum, be liable to pay tax under this Act on all sales effected by him after that date. (3) Every dealer who becomes liable to pay tax under this Act, shall continue to be so liable until his registration certificate is duly cancelled, and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall, until his turnover of all sales again first exceeds the limit specified in sub-section (1), cease.

Surbject to the provisions of this Act and the rules made-thereunder, a tax shall be levied on the taxable turnover of sales involving transfer of property in goods in the execution of ‘the works contract commenced or continued for execution on OF afier the commencement of this Act, whether such contract was entered into prior, subsequent to suchi commencement.

1. (1) Same as provided in sub-sections (2), (3), (4),'(5) and (6), every dealer shall file return and pay tax under this Act for caclt year on his taxable turnover of sales on transfer of property in goods (whether as goods oF in some other form) involved in the execution of works contract, in the manner as may be prescribed at the rate of eight paise on every rupec of his uel turnover of sales.
2. (2) Tax shall be paid at the rate of four paise, on every rupees of his net turnover of sales pertaining to declared goods, if the goods have not suffered tax earlier, and not fax shall be payable-on the tmoyer.of sales pertaining to declared goods, if such goods have suffered tax enrtier under the Delhi Sales Tax Act and transferred front the contractor to the contractee in the same form in which they were purchased by the contractor.
3. (3) No tax shall be levied on the turnover eee (ransfer of properly in goods, specified in the Thir Schodule to the Delhi Sales Tax Act, involved in the execution of works contract, if such goods are wansferred {rom the contractor to the contractee-in the saine form in which they were purchased by the contractor.
4. (2) No such tax shall be leviable on the turnoyer of sales on transfer of property in goods, whether a5 goods or in some-other form involved in the execution of works contract, if such transfer from the contractor to the contactee constitutes a sales in the course of Inter-State trade or commesce under section 3 or a sale outside the State under section 4 or a sale in the course of Import or Export under section 5 of the Central Sales Tax Act, 1956.
5. (5) No tax shall be, payable under this section oa thé turnover of sales relating 1a tue amoult paid toa sub-contractor as consideration for the exccution of works contract whether whally or partly subject to the production of proof, as may be prescribed, that such sub-contractor is a registered dealer liable to tax under the Act and that the turnover of such amount is included in the return of turnover filed by sueh sub-contractor and (ax thereupon has been paid.
6. (6) No tax shall be payable under this section zm the amount representing the value of the goods suppl to the contractor by the contractee, provided thar af ownership of such goods remains with the contract under the terms of the contract. clause (q) of sub-section (1) of section 2, the contra does not maintain proper accounts or the acco! to be worthy of credence and the amount actually incwzedi towards charges for iabour and other services and predaig relating to supply of labour and services are 2H ascertainable, such charges for labour and services @ sucli profit may, for the purposes of deductions, determined on the basis of such percentage of the vei of the works contract as may be prescribed ‘and diffee: percentages may be prescribed for differenttypes of w contract,

1. (1) Subject to conditions and in such circumstances as may prescribed, the assessing authority of the area ma the contract or the Lotal aggregate value of the conta received or. receivable towards the execution of contract, | the umover relating to the amount paid to a sub-cono as consideration for the execution of works co whether wholly or party, subject to the production of registred dealer ijable 10 tax/payment of composiz tax under the Act as the ease may be, and thal the rumoxy of such amounts is included in the retuen of turnaver. by such sub-contractor and tax or the composition 2 case may be has been paid thereupon.
2. (3) Every dealer who clects to pay tax underif section shail apply in the prescribed form to the ass authority to be permitted to pay the amount of ta’ sub-section (I) and, on being so permitted, ix; prescribed manner and form, shall pay the same.

1. (1) Every other than Individual and Hindu undivided 7 responsiple for making payment to any dealer (herex in this section referred to as “the contractor") for dis of any liability on account of valuable consid payable for the transfer of property in goods (whet goods or in some other form) in pursuance of a com shall, at the time of credit of such sum to the acco the contractor or at the time of making such payez the. contractor, either in cash or in any other deduct an amount equal to two per cent from s ie under this, Act <n account of total value of contract. 1 Where, on 2b application being made by the arin this behalf, the Commissioner is satisfied tat 4:5 contract involves both transfer of property in ani Jabour and service, or involves only labour and and accourdingly, justifies deduction of tax on a Bet He suin in repect of the works contract or, as the 2... be, justifies no deduction of tax, he shall, after tr the contractor 4 reasonable opportunity of being cant him such cerlificate as may be appropriate: Provided thal nothing in the said certificate shal] = tae assessment of the sales tax fiabifiry of the scior under this Act: ovided further that where arly deduction has been S py a comractar front the payments madee his sub-actor in accordance sith sub-section (3) the amounts payments shall be deducted from the.amount on deduction is fo be made under this sub-section ‘0 production af acertificate as prescribed in sub-5) ofthis section. (43) Any contractor responsible for making any ¢ or discharge of any liabitity to any sub-Bicoctor, i pursuance of a contract with the sub-Erector, for the transfer of property in goods (whether “ods of in some other form) involved in the execution, aze wholly oF in part, or the work underlaken by the yall, at the tinie of such paymentor discharge, Bech of by cheque or draft or any other mode, deduct Eemount equal fo two per cent of such payment or SSparge, purporting to be part or full amouirit oF the tax ste under this Act on such tota} value of transfer the bill or invoices saised by, (he sub-contractor as Provided that ne ducuction under this sub-section be made on the amount on which deduction has Sfendv bean made under sub-section (#) or sub-section J exbjece (o production of @ certificate as prescribed in ction (5) of this section.
2. (4) The amount duducted under sub-section (1) or cection (2) or sub-section (3) shall be deposited into Govecnment treasury by the person making such 4 tion befure the expiry of fifteen days following, the h which such deduction is made jn the manner as th in wl , be prescribed.
3. (5) The person making such deduction under sub-fon (1) or sub-section (2) ar sub-section (3) shall, at nave of payment or discharge, furnish to the deater n whose bills or mvaices such deduction is made a Fificate as may be prescribed in respect of the amount ructed, the rafe at which it has been deducted and the s of deposit into the treasury.
4. (6) Any duduction ‘made in accordance with the pravisious of this section and credited into the Government treasury shall be treated as payment of tax on hebalfof the person from whose bills or invoices the deduction has been made, and credit shall be given lo him for the aniount so. deducted on the production of the certificate, referrect to in sub-section (S) above, in the assessment made for the relevant assessinent year.
5. (7) If any person as is referred to in sub-section (1) or sub-section (2) or sub-section (3) fails to make the deduction or, after deducting fails to deposit the aniount so deducted as required by sub-section (4), the assessing, authority may, after giving to sch person an opportunity of being heard, by order in writing, direct that sucht person shall pay, by way of penalty, a sum not exceeding twice the amount deductible under this section besides tax duductible but not.so deducted and, if deducted, not so déposited inta the Government treasury.
6. (8) Without prejudice to the provisions of sub-section 2), if any person fails tomake deduction, or, after deducting. fails to deposit the amount so deducted, he shall be Jiable fo pay simple interest at the rate of hwo per cent per month on the amount deductible under this section but not so deducted and, if deducted, not so deposited from the date ‘on which such amount was deductible to the date on which such payment is actually deposited,
7. (9) Where the amount has ot been deposited after dediiction, such amatnt together with interest and penalty referred ta in sub-section’(7) and sulv-section (8) shall’be a charge upon all the assets of the person concerned and recoverable as arrears of land revenue.

1. (1) Notwithstanding anything contained in any other law for the time being in force, io person shall enter into any works contract-with any dealer for execution by him of such works contract and shall make payment to such dealer for execution of works contract, unless the Commissioner certifies in the prescribed manner that such dealer-- (i) has no liability to pay tax, interest, penalty or ‘any amount due or has not defaulted in furnishing any return or returns together with the receipted challan or challans showing payment of all tax payable under this Act, (ii) has not defaulted.in making payment of tax otherwise payable by or due from tim under this Act; (iii) has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise, as the case may be;

Any person entering into any contract or letter of intent with any contractor for transfer of property in goods (whether as goods, or in some other form) involved in the execution of works contract shall furnish within fifteen days from the date of signing of the contract or letter of intent such information as may be prescribed to the assessing authority under whose jurisdiction the contractor's place of business is situated. Failure to do so, shall entail a penalty not exceeding Rs. 500 per day of default after affording such persona reasonable opportunity of being heard.

1. (1) Every dealer liable to pay tax under this Act, shall keep at his place of business a true account in the manner and form as may be prescribed. (2) All other provisions relating to accounts, inspection, search and seizure as prescribed in Delhi Sales Tax Act shall apply mutatis mutandis.

1. (1) No dealer shall, while being liable to pay tax under this Act, execute or continue to execute a works contract, unless he possesses a valid certificate of registration as provided by this Act: Provided that it shall be lawful for the dealer to execute or continue to execute a works contract if the dealer has applied for registration within the prescribed time. (2) Every dealer required to possess a certificate of registration shall apply in such manner and to such authority as may be prescribed. (2) [Provision 2 - Renumbered from sub-section (2)] Where on application made by a dealer in the prescribed form, the Commissioner, after making such enquiry as he deems fit and proper, is satisfied and issues a certificate in the prescribed form to the effect that such dealer is not liable to pay tax under section 5 or that he has paid tax payable by, or due from him under that section, or has undertaken to register itself and to comply the provisions of the Act and the Rules, payment may, notwithstanding anything contained in sub-section (4), be made to such dealer for execution by him of a works contract referred in section 5 on production by his of such certificate of the Commissioner. (3) The application for the certificate required under sub-section (1) shall be made by the contractor or dealer to the Commissioner and shall be in such form and shall contain such particulars as may be prescribed. (3) [Provision 3 - Renumbered from sub-section (3)] The provisions of section 18 of the Delhi Sales Tax Act and Rules framed thereunder as regards security shall apply to a dealer under this Act mutatis mutandis. (4) If the authority, after such enquiry as it deems fit, is satisfied that an application for registration is in order, it shall register the applicant and issue to him a certificate of registration in the prescribed form. (5) The authority may, after considering the time, the certificate of registration. (6) If any person, upon an application made by him, has been registered as a dealer, and thereafter it is found that he ought not to have been so registered under the provisions of this section, he shall be liable to pay tax on his sales made from the date on which his registration certificate took effect until it is cancelled, notwithstanding that he may not be liable to pay tax under section 3. (7) Where a registered dealer discontinues, transfers or otherwise disposes of his activity of execution of works contract or the turnover of sales of such a registered dealer has, during any year, not exceeded the limits specified in section 3 and on an application made for cancellation of his registration certificate, the prescribed authority may cancel the registration with effect from such date as it may fix in accordance with the rules. (8) Where the Commissioner is satisfied that a registered dealer has discontinued, transferred or otherwise disposed of the activity of execution of works contract and the dealer has failed to apply under sub-section (6) for cancellation of registration, the Commissioner may, after giving the dealer a reasonable opportunity of being heard, cancel the registration with effect from such date as he may fix to be the date on which the said activity has been discontinued, transferred or otherwise disposed of, as the case may be: Provided that the cancellation of certificate of registration on an application of the dealer or otherwise shall not affect the liability of the dealer to pay the tax (including any interest and penalty) due for any period upto the date of cancellation whether such tax (including any interest and penalty) is assessed before the date of cancellation but remains unpaid, or is assessed thereafter.

Every dealer registered under this Act shall file returns and make payment of tax and interest in the manner and form as may be prescribed.

1. (1) An assessing authority or any officer not below the rank of Inspector, authorised by the Commissioner in this behalf with such conditions as may be specified by the Commissioner, shall have the power: (a) to inspect at all reasonable times the place of business of a dealer or any other place where it is believed by such authority or officer that business is being done or accounts are being kept by such dealer; (b) to direct such dealer to produce accounts and other activities for examinations; (c) to inspect the goods in the possession of the dealer or in the possession of any body else on behalf of such dealer, wherever such goods are placed; (d) to make search of such place including the search of the person found there, where concealment of facts relating to business is suspected; (e) to break open the doors of any premises or to break open any almirah, box, receptacle in which any goods, accounts, registers or documents of the dealer are suspected to be kept, but access to such premises, almirah, box or receptacle is denied; (f) to record the statement of the dealer or his manager, agent or servant or to take extracts from any record and to put identification marks on accounts, registers or documents and on any door, almirah, box or receptacle. Explanation—(1) There shall be a presumption in respect of goods, accounts registers or documents, if they were found at any place of business of a dealer during inspection or search that they relate to his business unless the contrary is proved by him. (2) The power under clauses (d) and (e) of sub-section (1) shall be exercised by the Inspector in the presence of any authority not below the rank of assistant sales tax officer. (3) Where any accounts, registers or documents are produced before any assessing authority or any officer not below the rank of assistant sales tax officer in any proceeding under the Act such authority or officer may, for reasons to be recorded in writing, impound and retain them in its custody for a period not exceeding six months, and shall give the dealer or any other person who has produced such accounts, registers or documents a receipt for the same. (4) Whereas at the time of inspection, the assessing authority or any officer not below the rank of assistant sales tax officer authorised by the Commissioner in this behalf has reason to suspect that the dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, it may, for reasons to be recorded in writing, seize such accounts, registers or documents of the dealer as it may consider necessary and shall give the dealer, or any other person from whose custody such accounts, registers or documents are seized a receipt for the same, and may retain the same in its custody for examination, enquiry, prosecution or other legal action for a period not exceeding six months. (5) The accounts, registers or documents impounded under sub-section (3) or seized under sub-section (4) could be retained even beyond a period of six months and upto a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Deputy Commissioner authorised by the Commissioner. (6) The assessing authority or any other officer not below the rank of assistant sales tax officer authorised by the Commissioner under sub-section (4) may seize any goods liable to tax, which are found in the possession of a dealer or in the possession of any body else on behalf of such dealer and which are not accounted for in his accounts, registers or documents maintained in the course of his business; and a list of goods so seized shall be prepared by such authority or officer and a copy thereof shall be given to the dealer or any other person from whose custody such goods are seized. (7) Where it is not feasible to seize the accounts, registers or documents under sub-section (4) or the goods under sub-section (6), the assessing authority or the officer concerned may serve on the owner or the person who is in immediate possession or control thereof an order that he shall not remove, part with or otherwise deal with them except with the previous permission of such authority or officer, which may, after serving such order, take such steps as may be deemed necessary under the circumstances. (8) The assessing authority of the officer referred to in sub-section (6) may, after having given the dealer an opportunity of being heard and after having held such further enquiry as it may consider fit, impose on him, for the possession of goods not accounted for, whether seized or not under sub-section (6), a penalty equal to the amount of five times of the tax leviable on such goods or thirty percent of the value of such goods, whichever is less, and such authority or officer may release the goods, if seized, on payment of the penalty imposed or on furnishing such security for the payment thereof as it may consider necessary. (9) The assessing authority or other officer as referred to in sub-section (4), may require any person :— (a) Who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof, as the case may be; and

1. (1) Where any person—
   • (a) liable to be registered under the Act fails to register himself; or
   • (b) fails to file return or pay tax according to such return within the time stipulated alongwith interest knowingly prepares or produces false accounts, registers or documents, or knowingly furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filed under this Act or the rules; or
   • (c) fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner, or
   • (d) fails to pay the amount of any demand notice and a period of not less than six months has elapsed since the receipt of the demand notice by him; Explanation:—An offence under this clause shall be deemed to be a continuing offence until full payment is made,
   • (e) deliberately disregards a notice of demand; or
   • (f) fails to make deduction of tax at source or, after deducting fails to deposit amount so deducted as required under section 6;
   • (g) prevents or obstructs in any manner the competent officer under the Act, to enter, inspect and search the business place or any other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs such officer to seize the goods or the accounts, registers and documents; or
   • (h) enters into works contract with any contractor without obtaining from the contractor a tax clearance certificate under section 7 of the Act;
     • (i) fails to furnish information as required under section 8 of the Act;
   • (j) fails to maintain accounts in the manner as required under section 10 of the Act;
   • (k) aids or abets any person in the commission of any such offence as aforesaid; on a complaint being made against such person by the assessing authority of the area or any other competent officer having obtained sanction from the Deputy Commissioner having jurisdiction, shall on conviction by a Metropolitan Magistrate, having jurisdiction, be punishable with simple imprisonment for a term which may extend to six months and with fine not exceeding rupees twenty thousand.
2. (2) Where an offence under this section is committed with regard to a business, every person who was responsible for the conduct of the business at the time when the offence was committed or who was answerable for legal lapse in any manner by his action or omission shall be liable to be proceeded against and punished under this section.
3. (3) Without prejudice to the provisions contained in sub-section (2), where an offence under this section is committed by a firm or a company and it is found that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any partner of the firm, or Chairman-Cum-Managing Director, Executive Director, Director of a Company, such Partner, Chairman-Cum-Managing Director, Managing Director, Executive Director or Director, shall be liable to be proceeded against and punished under this section.
4. (4) Any proceeding under this Act including a proceeding of assessment, reassessment, rectification & recovery other than the proceeding for imposition of penalty, shall be carried on without prejudice to such prosecution under this section.
5. (5) If a dealer fails without reasonable cause to comply with any of the provisions of this Act or the rules made thereunder, shall, if no other penalty is provided under this Act for such contravention or failure, be liable to imposition of a penalty, not exceeding rupees twenty thousand and where such contravention or failure is a continuing one, to a daily penalty not exceeding rupees five hundred during the period of the continuance of the contravention or failure provided that no such penalty shall be imposed without affording the dealer a reasonable opportunity of being heard.

1. (1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases, any officer not below the rank of an assistant sales tax officer to investigate all or any of the offences punishable under this Act.
2. (2) Every officer so authorised shall, in the course of such investigation, exercise all powers conferred by the Code of Criminal Procedure, 1973 (2 of 1974) upon an officer-in-charge of a police station for the investigation of a cognizable offence.

1. (1) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the Delhi Sales Tax Act shall assess, reassess, collect and enforce payment of tax including any interest or penalty payable by a dealer under this Act as if the tax or interest or penalty payable by such a dealer under this Act is a tax or interest or penalty payable under the Delhi Sales Tax Act and for this purpose they may exercise all or any of the powers they have under the Delhi Sales Tax Act, and the provisions of the Delhi Sales Tax Act, relating to returns, notices, assessment, re-assessment, rectification, collection, registration of any dealer liable to pay tax under this Act, imposition of the tax liability of a firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, the mode of recovery of tax, appeals, revisions, references, refunds, fines, penalties, charging or payment of interest and the treatment of documents furnished by a dealer, shall apply accordingly.
2. (2) All the provisions relating to offences and penalties (including provisions relating to penalty in lieu of prosecution for an offence or in addition to the penalties imposed for an offence) of the Delhi Sales Tax Act shall mutatis mutandis, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of the tax required to be collected under this Act in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax payable under this Act were the tax payable under the Delhi Sales Tax Act.

1. (1) The Government may make rules generally to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may be made to provide for all or any of the matters expressly required or allowed by this Act to be prescribed by rules.
3. (3) In making any rules the Government may direct that a breach thereof shall be punishable with fine not exceeding twenty thousand rupees, and when the offence is a continuing one, with daily fine not exceeding five hundred rupees during the continuance of such offence.
4. (4) Rules made under this section shall be subject to the condition of previous publication: Provided that if the Government is satisfied that circumstances so exist which render it necessary to take immediate action, it may dispense with the condition of previous publication of any rules to be made under this Act.
5. (5) Every rule made under this section shall be laid, as soon as may be after it is made, before the Legislative Assembly of the National Capital Territory of Delhi, while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the rule or the Legislative Assembly agrees that the rule should not be made and notifies such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.

If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order published in the official Gazette, make such provisions, not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of publication of this Act in the official Gazette.