Section 27: Rounding off of tax, fee, penalty, fine, etc

The Kerala Motor Vehicles Taxation Act, 1976 (No.19 of 1976)State Act of Kerala · Act 19 of 1976

The amount of tax, fee, penalty, fine or any other sum payable and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for thi::

108 purpose, where such amount contams a part ot a rupee consist~ mg of paise, then if such part IS fifty paise or more, It shall be mcreased to one rupee and If such part IS less than fifty paise, it shall be Ignored

Where this provision sits

Act	The Kerala Motor Vehicles Taxation Act, 1976 (No.19 of 1976)
Section	27
Marginal note	Rounding off of tax, fee, penalty, fine, etc
Jurisdiction	State of Kerala
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Kerala Motor Vehicles Taxation Act, 1976 (No.19 of 1976) is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.