Rounding of the tax etc.

The amount of tax, penalty, interest composition money, fine or any other sum payable 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, if such part is fifty paise or more, it shall he increased to one rupee, and if such part is less than fifty paise. Provided that, nothing in this section shall apply for the purpose of collection by the hotelier or the restaurateur of any amount by way of tax under this Act.