Section 20 in Rules Having The Force of Law and Executive orders Relating to Forests
20. Fraction in assessment. - In fixing the total demand on an estate fractions of a paisa shall not be taken into account. Any fractions of paisa less than half paisa shall be neglected ; half a paisa or more shall be counted as a whole paisa if the assessment of an estate amounts to one hundred rupee, or more, any fraction of a rupee less than paise shall be omitted and fifty paise or more shall be treated as one rupee.
