t i o n o f new section
9B.
"9B. The amount of tax, inter >st, penalty, fine or any other sum RoundpayabJo, :ind the amount of refund due, under the provisions oC this i n E°" Aet shall be rounded off to the nearest rupee and, for this purpose, t ' where such amount contains a part of a rupee consisting of paise, then, if such part in fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored;:
Provided that nothing in this section shall apply for the purpose of collection by a dealer of any amount by way of tax under this Act in respect of an}^ sale by him of goods in the course of inter-State trade or commerce.".
8. In section 10 of the principal Act,— Amendment of
(a) for clause (a), the following clauses shall be substituted, section 10.
namely: — "(a) furnishes a certificate or declaration under sub-section
(2) of section 6 or sub-section (1) of section 6A or sub-section
(4) of section 8, which he knows, or has reason to believe, to be false; or
(aa) fails to get himself registered as required by section 7, or fails tn comply with an order under sub-section (3A) or with the requirements of sub-section (3C) or sub-section (3E), of that section;'1;
(b) in clause (d), for the word, brackets and letter "clause (b)", the words, brackets and letters "clause (b) or clause (c) or clause
(d)" shall be substituted.
9. In section 10A of the principal Act, in sub-section (1), for the words Amend- "the tax which would have been levied under this Act in respect of the ment of sale to him of the goods if the offence had not been committed", the section 1 f)A words, brackets and figures "the tax which would have been levied under sub-section (2) of section 8 in respect of the sale to him of the goods, if the sale had been a sale falling within that sub-section" shall be substituted.