Section 33(2) in Uttaranchal Value Added Tax Act, 2005
(2)The amount of tax, fee, interest, penalty or any other sum payable or the amount of refund due under the provisions of this Act shall, where such amount contains part of a rupee be rounded off to the nearest rupee, that is to say a part of rupee which is less than 50 paisa shall be ignored and any other part shall be counted as one rupee.
