Section 4A(gg) in The West Bengal Rural Employment And Production Act, 1976
(gg)[ in calculating the interest payable under clause (ga), clause (gb) or clause (gc), the amount of rural employment cess in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, where such amount contains a part of one hundred rupees, then, if such part is fifty rupees or more, it shall be increased to one hundred rupees and if such part is less than fifty rupees, it shall be ignored;] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.]
