Section 3(4) in The U.P. Advertisements Tax Act, 1981
(4)In computing the tax payable under this Section the tax liability shall, whenever necessary, be rounded off to the next higher multiple of five paise.Notification[Vide Notification No. XXX-EB-6(8)-78, villa (Manoranjan Kar) Anubhag, dated June 10, 1983, published in U.P. Gazelle, (Extra)., dated 13th June, 1983.]In exercise of the powers under Section 3 of the Uttar Pradesh Advertisements Tax Act 1981 (Act No. 16 of 1981) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (Act No. 1 of 1904) and in supersession of Government Notification No. XXX-EB-6 (8) 78- Vitta (Manoranjan Kar) Anubhag, dated January 22, 1983 the Governor is pleased to notify that with effect form July 1,1983 advertisement tax on all advertisements exhibited on the screen in a Cinema in Uttar Pradesh shall be charged, levied and paid at the rates specified in the Schedule given below:
