Section 48 in The M.P. Nagar Tatha Gram Nivesh Vikasit Bhoomiyo, Griho, Bhavano Tatha Anya Sanrachanao Ka Vyayan Niyam, 1975
48.
In calculating the ground rent fraction of a rupee shall be rounded to the nearest rupee i.e. 50 paise or more shall be deemed to be whole rupee while fraction of less than 50 paise shall be omitted.
