State Act
70
Section 70. Rounding off of fractions in duty payable or allowances to be made.
Act no. 60 of 19581958In forceMaharashtra (State Act)
70. Rounding off of fractions in duty payable or allowances to be made.— 5[(1)] In determining the amount of duty payable, or of the allowance to be made, under this Act, any fraction of ten paise equal to or exceeding five paise shall be rounded off to the next ten paise and fractions of less than five paise shall be disregarded. 6* * *