3. The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:-(1) in section 3A (1), for the full-stop at the end a colon shall be substituted and thereafter the following proviso shall be added, namely :-“Provided that, if the assessed amount has a fraction of less than five poisha, the assessment shall be rounded off to the next higher five poisha.”; (2) The FIRST SCHEDULE shall be amended in the manner set out in the FIRST SCHEDULE to this Ordinance.