Section 48:
consolidated text (as at 2018). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
48. Payment of duty to be in multiples of 5 rupees
Any duty or tax 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.
[S. 48 added by Act 34 of 1984.]
48A. —