1[In computing the amount of any tax under this Act a fraction of a rupee less than five Paise or which is not a multiple of five Paise shall be rounded off to five Paise or to the next higher multiple of five Paise as the case may be. ]
Footnotes in the official text
- 1.Ins. by sec. 67 of U. P. Act no. 27 of 1964.