State Act
161
Section 161. Rounding off the amount of land revenue
Uttar Pradesh Revenue Code-2006
In forceUttar Pradesh (State Act)
161. Where the amount payable on account of land revenue or any installment thereof involves a fraction of a rupee, the same shall be rounded off to the nearest rupee, and for this purpose, where such amount contains a part of a rupee, then if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty paise, it shall be ignored.