Section 4(3) in The Maharashtra Motor Vehicles Tax Act, 1958
(3)[ In calculating the amount of tax due under [this section] [This sub-section was renumbered by Maharashtra 2 of 1998, Section 4(d).] for any period [* * *] [The words 'less than one year' were deleted by Maharashtra 43 of 1969. Section 2.] the fraction of a rupee less than fifty [paise shall be ignored, and the fraction of rupee of fifty paise or more] [These words were substituted for the words 'naye paise shall be taken as fifty naye paise and the fraction of a rupee exceeding fifty naye paise' by Maharashtra 9 of 1989, Section 4.] shall be taken as a rupee.
