In that 24 rupees itself u have added that 2 rupees for the waiter, I mean Contribution of the three persons

in 70+2 rupees is total 72 rupees. Don t add tha t two rupees again. Coming to your point 72/3 =24 and they three have the remaining one rupee each. So 25 rupees given by each gets tally. 70(bill after discount) +2 (waiter ta es) +1+1+1 =75.