Substitution of new section for section

For section 78 of the principal Act (Central Act 2 of 1899), the following section shall be substituted, namely:—

Duty or allowance to be rounded off to the next higher multiple of five paise. " 78. If the total amount of duty payable, or of allowance to be made, under this Act is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of five paise." .