Federal Excise Act, 2005

Chapter-VI

SUPPLEMENTAL PROVISIONS

Federal Excise Act, 2005 Chapter-VI SUPPLEMENTAL PROVISIONS From: 2024-09-01 - To: 0000-00-00 43. Removal of difficulties and condonation of time limit etc.- (1) If any difficulty or situation arises in giving effect to or applying the provisions of this Act or the rules made or notifications issued thereunder, the Board may, through a general order or otherwise, issue instructions or directions for such actions to be taken by an officer of 1[Inland Revenue] or any other person as it considers necessary or expedient for the purpose of removing the difficulty or tackling such situation and every such officer or person shall be bound to comply with such instructions or directions in such manner as may be specified therein. (2) Where any time or period has been specified under any of the provisions of this Act or rules made thereunder within which any application is to be made or any act or thing is to done, the Board may, in any case or class of cases, permit such application to be made or such act or thing to be done within such time or period as it may consider appropriate provided that the Board may subject to such limitations or conditions as may be specified therein, empower any 2[Commissioner] or other 3[officer of Inland Revenue] to exercise the powers under this sub-section in any case or class of cases. 4[Explanation.-For the purposes of this section, the expression “any act or thing is to be done” includes “any act or thing to be done by the registered person or by the authorities specified in section 29 of this…