Section 45:

Land (Duties and Taxes) Act · PART VII: GENERAL

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

45. Payment to be in multiples of 5 rupees Any duty payable under this Act, which is less than a multiple of 5 rupees, shall be increased to the next higher figure which is a multiple of 5 rupees.