Section 3(3A) in The Punjab Entertainments Duty Act, 1955
(3A)[ Notwithstanding anything in this section, the amount of duty shall be calculated to the nearest multiple of 5 naye paise by ignoring 2 naye paise or less and counting more than 2 naye paise as 5 naye paise.] [Sub-section (3-A) added by Punjab Act 28 of 1963.]
