(1) * * * *, there shall be levied and paid to the State Government a tax on all [passengers carried by road in stage carriages] [at such rate to be fixed by the State Government from time to time by order in the Official Gazette as would yield an amount not exceeding twenty per cent.] of the inclusive amount of fares payable to the operator of a stage carriage. * * * * * * * * * * * * * * * *
(2) After calculating the total amount of tax payable under sub-section (1) out of the total amount received by an operator during each month on account of inclusive fares in respect of the stage carriage or stage carriages held by him * * * the total amount of tax shall wherever necessary be rounded off to the nearest naya paisa, fractions of half a naya paisa and over being counted as one and less than half being disregarded.