Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 449(2)] [Section 449] [Entire Act] State of Odisha - Subsection Section 449(2)(iv) in Orissa Municipal Rules, 1953 (iv)if the total amount of interest contains a fraction of a rupee it shall be rounded to the nearest whole rupee (eight annas counting as the next higher rupee).