(2)In determining the amount of duty payable, or of the allowances to be made, under this Act, in case of instrument in respect of which duty payable is more than one hundred rupees, any fraction of one hundred rupees equal to or exceeding fifty rupees shall be rounded off to the next one hundred rupees, and fractions of less than fifty rupees shall be disregarded.] [Section 70 was renumbered as sub-section (1) and thereafter sub-section (2) was added by Maharashtra 8 of 2013, Section 3, dated 20-4-2013, (w.e.f. 1-5-2013).] ]
