Convert Amount into Words in Oracle

CREATE OR REPLACE FUNCTION f_amount_to_words (p_amt IN NUMBER)
   RETURN VARCHAR2
IS
   m_main_amt_text     VARCHAR2 (2000);
   m_top_amt_text      VARCHAR2 (2000);
   m_bottom_amt_text   VARCHAR2 (2000);
   m_decimal_text      VARCHAR2 (2000);
   m_top               NUMBER (20, 5);
   m_main_amt          NUMBER (20, 5);
   m_top_amt           NUMBER (20, 5);
   m_bottom_amt        NUMBER (20, 5);
   m_decimal           NUMBER (20, 5);
   m_amt               NUMBER (20, 5);
   m_text              VARCHAR2 (2000);
BEGIN
   m_main_amt := NULL;
   m_top_amt_text := NULL;
   m_bottom_amt_text := NULL;
   m_decimal_text := NULL;
   -- To get paise part
   m_decimal := p_amt - TRUNC (p_amt);

   IF m_decimal > 0
   THEN
      m_decimal := m_decimal * 100;
   END IF;

   m_amt := TRUNC (p_amt);
   m_top := TRUNC (m_amt / 100000);
   m_main_amt := TRUNC (m_top / 100);
   m_top_amt := m_top - m_main_amt * 100;
   m_bottom_amt := m_amt - (m_top * 100000);

   IF m_main_amt > 0
   THEN
      m_main_amt_text := TO_CHAR (TO_DATE (m_main_amt, 'J'), 'JSP');

      IF m_main_amt = 1
      THEN
         m_main_amt_text := m_main_amt_text || ' CRORE ';
      ELSE
         m_main_amt_text := m_main_amt_text || ' CRORES ';
      END IF;
   END IF;

   IF m_top_amt > 0
   THEN
      m_top_amt_text := TO_CHAR (TO_DATE (m_top_amt, 'J'), 'JSP');

      IF m_top_amt = 1
      THEN
         m_top_amt_text := m_top_amt_text || ' LAKH ';
      ELSE
         m_top_amt_text := m_top_amt_text || ' LAKHS ';
      END IF;
   END IF;

   IF m_bottom_amt > 0
   THEN
      m_bottom_amt_text := TO_CHAR (TO_DATE (m_bottom_amt, 'J'), 'JSP');
   END IF;

   IF m_decimal > 0
   THEN
      IF NVL (m_bottom_amt, 0) + NVL (m_top_amt, 0) > 0
      THEN
         m_decimal_text :=
             ' AND ' || TO_CHAR (TO_DATE (m_decimal, 'J'), 'JSP')
             || ' Paise ';
      ELSE
         m_decimal_text :=
                        TO_CHAR (TO_DATE (m_decimal, 'J'), 'JSP')
                        || ' Paise ';
      END IF;
   END IF;

   m_text :=
      INITCAP (   m_main_amt_text
             || m_top_amt_text
             || m_bottom_amt_text
             || ' Rupees'
             || m_decimal_text
             || ' ONLY'
            );
   m_text := UPPER (SUBSTR (m_text, 1, 1)) || SUBSTR (m_text, 2);
   m_text := ' ' || m_text;
   RETURN (m_text);
END f_amount_to_words;
 
Output is
 One Lakh Fifty-Five Thousand Two Hundred Twenty-One Rupees And Twenty-Five Paise  Only