Removal of difficulties

(1) If any doubt or difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification, make such provisions as appear to it to be necessary or expedient for removing the doubt or difficulty. (2) The provisions made by any notification under sub-section (1) shall, subject to the provisions of section 140, have effect as if enacted in this Act, and any such notification may be made so as to be retrospective to any date not earlier than the appointed day.