Section 3(1AA) in The Maharashtra Entertainments Duty Act, 1923
(1AA)[ In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] [Sub-section (1AA) was substituted for the original by Maharashtra 7 of 1987, Section 3(b).]
