Section 199(2) in U.P. Zamindari Abolition and Land Reforms Rules, 1952
(2)[ Exemption of land revenue and local rate shall be granted in multiples of five naye paise. Fractions of five nave paise, how ever small shall be reckoned as five naye paise.] [Substituted by Notification No. 558-RS/I-A 342-D-57, dated 16.02.1959.].
