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<h1>Central Government Empowered to Address Implementation Issues in Kar Vivad Samadhan Scheme under Section 97, Finance Act 1998.</h1> Section 97 of the Kar Vivad Samadhan Scheme, 1998, under the Finance (No. 2) Act, 1998, grants the Central Government the authority to address difficulties in implementing the Scheme's provisions. This can be done through orders that must align with the Scheme's provisions. Such orders cannot be issued after two years from the Scheme's commencement. Additionally, any orders made must be presented to both Houses of Parliament promptly.