Section 3(2) in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
(2)After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him [* * *] [The words 'under a permit were deleted by Maharashtra 37 of 1962, Section 4(b).] the total amount of tax shall wherever necessary be rounded off to the nearest naya paisa, fractions of half a naya paisa and over being counted as one and less than half being disregard.
