Section 132 — Power to remove difficulties.

132(1)

If any difficulty arises in giving effect to the provisions of this Code, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Code, as appears to it to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of two years from the date on which this Code comes into force.