Section 3(3) in Karnataka Tax on Luxuries Act, 1979
(3)In computing the amount of tax payable under this section, the amount shall, if it is not a multiple of five praise, be increased to the next higher multiple of five paise.[[3A. [Section 3A to 3C Inserted by Act 65 of 1995 w.e.f. 1.4.1995]x x x]
