Section 185 in Rules under the United Provinces Excise Act, 1910
185. Elimination of fraction of a naya paise.
- Payment on account of the contract price and duty should not involve fractions of a naya paise. Whereas in the case of ganja, fraction of a naya paise may occur in calculation of contract price and duty for 223, 276 grams (4 chhataks) and 669, 828 grams (12 chhataks), the elimination of a fraction of a naya paise should be effected by increasing the contract price to the nearest naya paisa and reducing the duty by the amount.II- District Contingent Charges
