Section 37
Removal of Difficulties
Original Text
Simplified
Common Queries
Legal Context
Removal of difficulties provisions are standard across Indian legislation — the IT Act, Companies Act, FEMA, GST Acts, and virtually every major statute include them. They reflect legislative pragmatism: complex statutes will always throw up unforeseen implementation problems, and a gap-filling power prevents the statute from being stalled on technical difficulties while a formal amendment is prepared.
Key Rules & Provisions
Two-year sunset from commencement — purely transitional power.
Cannot be used to make provisions inconsistent with the Act — not an amendment power.
Parliamentary laying requirement — legislative oversight of executive gap-filling.
Related Case Laws
Central Bank of India v. Workmen (1960)
The Supreme Court affirmed that removal of difficulties provisions must be construed narrowly — they enable the executive to resolve genuine implementation gaps, not to rewrite the statute. Section 37's power is bounded by this principle: orders must address actual difficulties in giving effect to the Act, and must not contradict its provisions.