Section 3(3A) in The Punjab Entertainment Duty Act, 1955
(3A)[ Notwithstanding anything in this section, the amount of duty shall be calculated to the nearest multiple of 5 naye paise by ignoring 2 naye paise or less and counting more than 2 naye paise as 5 naye paise] [Inserted by Punjab Act 28 of 1963, section 2 and later omitted vide Punjab Act 17 of 1974..].
