Section 3(4) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
(4)In calculating the entertainments duty payable under sub-section (1)-(i)where the duty payable is less than fifty paise, the duty shall be rounded off to nearest lower multiple of five paise; and(ii)where the duty payable is more than fifty paise, the duty shall be rounded off to nearest higher multiple of five paise.]
