State Act
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Section 4. Calculation of duty.
The Himachal Pradesh Entertainments Duty Act, 1968
Act no. 12 of 19681968Repealed 1 July 2017Himachal Pradesh (State Act)
This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.
4. Calculation of duty.-Notwithstanding anything in this section the amount of duty shall be calculated to the nearest multiple of five paise by ignoring two paise or less and counting more than two paise as five paise.