Section 27 in Kerala Motor Vehicles Taxation Act, 1976
27. Rounding off of [***] [Omitted by Act 10 of 1997.] fee, penalty, fine, etc.
- The amount of [***] [Omitted by Act 10 of 1997.] fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then in such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.
