Section 8A(3) in The Maharashtra Motor Vehicles Tax Act, 1958
(3)In calculating the amount of interest payable under sub-section (1), the fraction of a rupee less than fifty paise [shall be ignored and the fraction of fifty paise or more] [These words were substituted for the words 'shall be taken as fifty paise and the fraction exceeding fifty paise' by Maharashtra 9 of 1989, Section 5(b).] shall be taken as a rupee.
