Section 171(3) in The Calcutta Municipal Corporation Act, 1980
(3)[ In calculating the gross amount of consolidated rate including tax under the Howrah Bridge Act, 1926 that may be imposed on lands and buildings (including huts) per quarter and the net amount payable per quarter after allowing rebate under sub-section (2) of section 215, the fraction of a rupee shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.] [Sub-section (3) substituted by W.B. Act 13 of 1984.]
