Section 34 in The Police Enhanced Penalties Ordinance, 2005
34. Rounding off of the amount of tax or penalty.
- The amount of tax, interest or penalty payable or refundable for any period under the provisions of the Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of rupee, then, if such part is fifty paisa or more, it shall be increased to one rupee, if such part is less than fifty paisa, it shall be ignored.
