section 5
Surcharge to be collected to the nearest naya paisa.
The Kerala Additional Tax on Entertainments and Surcharge on Show Tax Act, 1963Tax19637 sections
Statutory text
In the determination of the amount of surcharge payable under this Act, fraction of a naya paisa less than half shall be disregarded and fraction of a naya paisa equal to or exceeding half shall be regarded as one naya paisa.
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