Section 5: Cess to be collected to the nearest 1[paisa]1

The Karnataka Health Cess Act, 1962State Act of Karnataka · Act 28 of 1962

In the determination of the amount of health cess payable under this Act, fractions of a 1[paisa]1 less than half a 1[paisa]1 shall be disregarded and fractions of a 1[paisa]1 equal to or exceeding half a 1[paisa]1 shall be regarded as one 1[paisa]1.

1. Substituted by Act 19 of 1968 w.e.f. 7.11.1968

Where this provision sits

Act	The Karnataka Health Cess Act, 1962
Section	5
Marginal note	Cess to be collected to the nearest 1[paisa]1
Jurisdiction	State of Karnataka
Status	In force as published by the source

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