Section 163 — Power to remove difficulties.
163(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 may be necessary or expedient for removing the difficulty:
Proviso Provided that no such order shall be made under this section after the expiry of a period of two years from the commencement of this Code.