Section 43: Removal of difficulties and condonation of time

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 there under, the Board may, through a general order or otherwise, issue instructions or directions for such actions to be taken by an officer of 1[Federal Excise] 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 there under within which any application is to be made or any act or thing is to be done, the Board may 2[at any time before or after the expiry of such time or period], in any case or class of cases, permit such application to be made or such act or thing to 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 3[Commissioner] or other 4[officer of Inland Revenue] to exercise the powers under this subsection in any case or class of cases. 5[Explanation.– For the purpose 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 Act.]

Effective date: 2005-07-01

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