Section 3   [ View Judgements ]

Insertion of new Section 77-A

After Section 77 of the principal Act the following new section shall be inserted, namely :

77-A. Fractions of five naye paise to be rounded off.-

In the determination of the amount of duty payable or of allowance to be made under this Act, any fraction of five naye paise shall be rouned of to the next higher five naye paise."

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