GSA 70 — Rounding off of fractions in duty payable or allowances to be made.

Gujarat Stamp Act, 1958

Statutory text

In determining the amount of duty payable, or of the allowance to be made under this Act, any fraction of ten paise equal to or exceeding five paise shall be rounded off to the next ten paise, and fraction of less than five paise shall be disregarded.]

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