Section ___ deals with removal or difficulties.

A. 53

B. 54

C. 55

D. 56

Detail:

Section (55) Removal of difficulties: If any difficulty arises in giving effect to 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, not inconsistent with the provisions of this Act, for such actions to be taken by an officer of sales tax or any other person as it considers necessary or expedient for the purpose of removing the difficulty.