Section 11 in The Orissa Motor Vehicles Taxation Rules, 1976
11.
For the purpose of calculating the amount of tax payable under section 3 [or additional tax payable under section 3-A or differential tax] [Words Substituted vide Orissa Gazette Extraordinary No. 485/1.5.1986 Notification SRO No. 319/86.] or any refund of deduction due under section 11 or section 16 the amount less than fifty paise shall be ignored and in case of fifty paise and above shall be rounded off to a rupee.
