Amendment status not verified — confirm the current text below against the official source.
Rounding of the tax, etc. The amount of tax, or any other sum payable under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains 1 1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. SECTION 21 THE DELHI TAX ON LUXURIES ACT, 1996 13 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 ignored: PROVIDED that nothing in this section shall apply for the purpose of collection by the 1[proprietor] of any amount by way of tax under this Act.