Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Chattisgarh - Section

Section 53 in The Chhattisgarh Vanijyik Kar Niyam, 1995

53. Fraction of a rupee to be rounded of.

- If the amount of tax and or penalty or interest includes a fraction of a rupee, a fraction of a rupee of and above fifty paisa shall be rounded to the nearest rupee and a fraction of a rupee below fifty paisa shall be omitted.