Section 20 in Rules Under the Land and Revenue Regulation
20. Fraction in assessment.
- In fixing the total demand on an estate fractions of a paisa shall not be taken into account. Any fractions of a paisa less than half paisa shall be neglected ; half a paisa or more shall be counted as a whole paisa if the assessment of an estate amounts to one hundred rupees or more, any fraction of a rupee less than fifty paisa shall be omitted and fifty paisa or more shall be treated as one rupee.
