Section 28 in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
28. Rounding off of tax.
- The amount of tax, penalty, interest or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this 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:Provided that nothing in this section shall apply for the purposes of collection by an importer of any amount by way of tax under this Act.
