Section 8A in The Karnataka Entertainments Tax Act, 1958
8A. [ Rounding off of tax etc. [Inserted by Act 36 of 1976 w.e.f. 1.4.1976]
- The amount of tax in respect of each payment for admission, [x x x] [x x x] [Omitted by Act 13 of 1982 w.e.f. 1.7.1982] fine, penalty, or any other amount payable and the amount of refund due, under the provisions of this Act, shall be rounded off [to the next higher multiple of five paise] [Substituted by Act 5 of 1981 w.e.f. 4.4.1981].]
