Section 4 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
4. Collection of tax :-
(1)The tax shall be collected by the operator and shall be paid to the State Government in accordance with the provisions of this Act and the rules, if any:Provided that the State Government may enter into an agreement, whether by way of a reciprocal agreement or otherwise, with the Government of any other State in respect of or for the collection tax.(2)In computing the tax any fraction of a rupee being less than five naye paise or not a multiple of five naye paise shall be rounded off to five naye paise, or as the case may be, the next higher multiple of five naye paise.
