Section 13 of the III of 1906 (which was substituted by Act 28 of 1947 for the original sections 13 and 14) in so far as it is material provides: "(1) The coins issued under the authority of section 6 shall be a legal tender in payment or on account, (a) in the case of a rupee coin, for any sum; (b) in the case of a half rupee coin, for any sum not exceeding ten rupees; (c) in the case of any other coin, for any sum not exceeding one rupee: (2) * * *" Section 14 which added by Act 31 of 1955 provides: "(1) The rupee shall be divided into one hundred units and the new coin representing such unit may be designated by the Central Government, by notification in the Official Gazette, under such name as it thinks fit, and the rupee, halfrupee and quarter rupee shall be respectively equivalent to one hundred, fifty and twenty five such new coins and shall, subject to the provisions of sub section (1) and sub section (2) of section 13 and to the extent specified the rein, be a legal tender in payment or on account accordingly.