Fifty rupees is not a big amount.
پچاس روپے ______ کوئی بڑی رقم نہیں۔
Although "rupees" is plural, the amount is treated as a single unit.
So the singular verb "is" is used.
Liable for means responsible for
Liable for ذمہ دار قرار دینا
Liable to means entitled to.
Liable to حقدار
You will be liable to tax on the interest.
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