State Act
5
Section 5. Cess to be collected to the nearest 1[paisa]1.
THE KARNATAKA HEALTH CESS ACT, 1962
Act no. 28 of 19621962In forceKarnataka (State Act)
5. Cess to be collected to the nearest 1[paisa]1.—In the determination of the amount of health cess payable under this Act, fractions of a 1[paisa]1 less than half a 1[paisa]1 shall be disregarded and fractions of a 1[paisa]1 equal to or exceeding half a 1[paisa]1 shall be regarded as one 1[paisa]1.