Section 55A(2) in The Kerala General Sales Tax Act, 1963
(2)The amount of tax or other amount due under this Act shall be rounded off to the nearest rupee and for the purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.
