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Section 106 of the Consumer Protection Act, 2019: Power to Remove Difficulties

If any difficulty arises in giving effect to the provisions of the Act, the Central Government may, by order in the Official Gazette, make such provisions not inconsistent with...

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Consumer Protection
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
7 min
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Last updated: October 2026Verified against: Government sources

Section 106 is a transitional safety valve. If a difficulty arises in giving effect to the Act, the Central Government may, by order in the Official Gazette, make provisions, not inconsistent with the Act, that appear necessary or expedient to remove it. The proviso closes the door two years after the commencement of the Act. If you are trying to understand whether an order of this kind still has force, our legal consultation team can help you read it against the section.

The section in parts

PartTextMeaning
Trigger"If any difficulty arises in giving effect to the provisions of this Act"A difficulty in applying the Act
Who"the Central Government"Not the States, the Commissions or the Central Authority
How"by order in the Official Gazette"An order, published in the Official Gazette
What"such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient"Provisions that fit within the Act; the Government's own view of what is necessary or expedient
Limit"no such order shall be made after the expiry of a period of two years from the commencement of this Act"A time bar

The full text: "If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as appear to it to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act."

Reading the main part

  • "Any difficulty ... in giving effect". The difficulty must be in giving effect to the Act. The section does not define "difficulty". A gap in the Act's machinery, such as how a transition is to work, would be the kind of difficulty it is aimed at; the text gives no list.
  • "By order in the Official Gazette". The form is an order, not a rule or a regulation. Rules are made under section 101 and regulations under sections 103 and 104; each is "by notification". Section 106 uses a different instrument, and the text does not call it a notification.
  • "Not inconsistent with the provisions of this Act". The Government cannot use section 106 to override or change the Act. Provisions must fit within it.
  • "As appear to it to be necessary or expedient". The test is the Government's own view. The text does not say that the view can be examined by anyone else.
  • "May". The power is discretionary. The Government is not required to make any order.

The proviso: two years from commencement

"Provided that no such order shall be made after the expiry of a period of two years from the commencement of this Act."

QuestionText
What is limitedThe making of an order
By how longTwo years
From whenThe commencement of the Act
Effect after two yearsNo such order may be made

Two points to flag.

First, the proviso limits the making of orders. It does not say that an order made within the two years lapses after two years; the text says nothing about the order's life.

Second, the Act has more than one commencement date. Section 1(3) lets the Central Government appoint different dates for different provisions, and the Act was brought into force by notification. The text of section 106 speaks of "the commencement of this Act" as if there were a single date. It does not say whether the two years run from the first date on which any provision came into force, or from the date of commencement of the provision in which the difficulty arose. This article states no commencement date because none is printed in the text consulted, and the drafting question is flagged without being resolved.

How section 106 differs from the rule-making sections

FeatureSection 101 (rules)Sections 103–104 (regulations)Section 106 (orders)
WhoCentral GovernmentNational Commission; Central AuthorityCentral Government
InstrumentRules by notificationRegulations by notification, with previous approval of the Central GovernmentOrder in the Official Gazette
Time limitNone printedNone printedTwo years from commencement
LayingSection 105(1) appliesSection 105(1) appliesSection 105 mentions "every rule and every regulation"; it does not mention orders

The last row is worth noticing. Section 105(1) provides for the laying before Parliament of every rule and every regulation. It does not use the word "order". The text of section 106 itself has no laying requirement. This article does not say anything beyond what is printed. For the rule heads, see section 101 on the Central Government's power to make rules, and for regulations and laying, see sections 103–105.

Why such a section exists

A new Act replaces an older one and sets up new bodies, so the first stretch of its life can throw up practical gaps. Provisions of this kind let the Government deal with such gaps in a limited window without waiting for Parliament to amend the Act. Section 107 provides for the repeal of the 1986 Act and the savings that go with it; see section 107 on repeal and savings. This paragraph explains the general idea of the provision; the Act itself gives no statement of purpose for section 106.

Example (illustration only). Suppose that, when the Act began, a Commission found that a transitional matter was not covered by any section. The Central Government could, within two years, make an order in the Official Gazette giving a provision on that matter that is not inconsistent with the Act. After the two-year window it could not make such an order, and a Gazette order made later would fall outside the section.

What the text leaves out

  • Examples of difficulties. None are given.
  • Whether orders are laid. Section 106 does not require laying.
  • Challenge. It does not say how an order can be questioned.
  • Life of an order. It does not say whether an order lapses after two years.
  • The orders actually made. Any orders made under this section are outside the text of the Act and are not described here.

Need help reading an order made under this section?

If you are told that a Gazette order governs your matter, check that it is made under section 106, that it is not inconsistent with the Act and that it was made within the two-year window. Our team can read the order against the section. Begin with a legal consultation and bring a copy of the order.

Key takeaways

  • Section 106 lets the Central Government remove difficulties in giving effect to the Act by order in the Official Gazette.
  • The provisions must be not inconsistent with the Act.
  • No order may be made after two years from the commencement of the Act.
  • The instrument is an order, not a rule or regulation.
  • The text does not say how the two years are counted where provisions came into force on different dates.

Read next

Disclaimer: Based on the Consumer Protection Act, 2019 as enacted, as consulted on 1 October 2026. Monetary limits, fees and procedure are set or revised by rules and regulations made under the Act and should be checked in their current form. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 106

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can use section 106?

The Central Government only.

What kind of order can be made?

An order in the Official Gazette making provisions, not inconsistent with the Act, that appear necessary or expedient to remove the difficulty.

Do not copy last year's filing without checking whether last year's law still applies.

— TaxClue Compliance Desk

Section 106: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Central Government only.

An order in the Official Gazette making provisions, not inconsistent with the Act, that appear necessary or expedient to remove the difficulty.

No. The provisions must be not inconsistent with the Act.

Yes. No order may be made after two years from the commencement of the Act.

Section 106 does not say so. Section 105 speaks of rules and regulations.

The text says "the commencement of this Act". It does not address the different dates under section 1(3).