Section 3(3) in The U.P. Entertainments and Betting Tax Act, 1979
(3)[ Where the aggregate payment required for admission to an entertainment together with any other charge leviable under this Act, is not a multiple of one rupee then notwithstanding anything to the contrary contained in sub-section (1) or sub-section (2) or any Notification issued thereunder, the tax shall be increased to such extent and be so computed that the aggregate of such aggregate payment and other charges is rounded off to the next higher multiple of one rupee and such increased tax shall also be collected by the proprietor and paid to the State Government in such manner as may be prescribed.] [Substituted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).]
