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The PUDUCHERRY COURT FEES AND SUITS VALUATION ACT, 1972 Section 8

Title: Set off or counter-claim. - A written statement pleading a set off or counter- claim shall be chargeable with fee in

State: Pondicherry

Year: 1973

8. Set off or counter-claim. - A written statement pleading a set off or counter- claim shall be chargeable with fee in the same manner as a plaint.

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Central Sales Tax Act, 1956 Section 9B

Title: Rounding off of Tax, Etc

State: Central

Year: 1956

Rounding off of tax, etc. 1 The amount of tax, 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...

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Wealth Tax Act, 1957 Section 44D

Title: Rounding off of tax, etc.—The amount of wealth-tax, interest, penalty, fine or any other sum payable, and the amount of

State: Central

Year: 1957

44D. Rounding off of tax, etc.-The amount of wealth-tax, interest, 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...

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Brief the judgments behind these acts

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017) Section 170

Title: Rounding off of tax etc.—The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund

State: Kerala

Year: 2017

170. Rounding off of tax etc.-The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded...

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The Tamil Nadu Local Authorities Entertainments Tax Act, 2017 Section 22

Title: Rounding off of tax, etc. - The amount of tax, interest, penalty, fine or any other sum payable, and the amount of

State: Tamil Nadu

Year: 2017

22. Rounding off of tax, etc. - The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall...

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The Gift-tax Act, 1958 Section 44B

Title: Rounding off of tax, etc. — The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of

State: Central

Year: 1958

44B. Rounding off of tax, etc. - The amount of gift-tax, interest, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act, shall be rounded off to...

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The Central Provinces Tenancy Act, 1898 Section 77

Title: Set-off when allowed in suits for arrears

State: Central

Year: 1898

No set-off shall be allowed in any suit for arrears unless the amount claimed as a set-off has been determined by a decree or order of a competent Court or of a Revenue-officer or Settlement-officer.

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The Rajasthan Goods and Services Tax, 2017 Section 170

Title: Rounding off of tax, etc.- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of

State: Rajasthan

Year: 2017

170. Rounding off of tax, etc.- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be...

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The Himachal Pradesh Urban Rent Control Act, 1987 Section 11

Title: Cutting off or withholding essential supply or services

State: Himachal

Year: 1987

11. Cutting off or withholding essential supply or services.

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The Gujarat Emergency Medical Services Act, 2007 Chapter 13

Title: OFFECES AD PEALTIES

State: Gujarat

Year: 2007

CHAPTER XIII OFFECES AD PEALTIES

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