Amendment status not verified — confirm the current text below against the official source.
The amount of tax, penalty, interest, com- t he tax etc. •t• fi th bl ' posi ion money, · ne or any o er sum paya e under the provisions of this Act, shall be rounded off . to tLe nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, 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 jgnored: Offences and penalties. r Provided that, nothing in this section shall apply for the purpose of collection by the hotelier of any amount by way of tax under this Act.