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In $1990-91$ interest burden $= 30\% \times 130$ lakh

                                               $= \dfrac{30}{100}\times 130$ lakh

                                               $= 39 $ lakh

In $1991-92$ interest burden $= 40\% \times 160$ lakh

                                               $= \dfrac{40}{100}\times 160$ lakh

                                               $= 64 $ lakh

$∴ \color{green}{\text{Interest burden in 1991-92 was higher than that in 1990-91 by}}$ $\color{red}{ (64-39)lakh}$ $\color{blue}{= 25 lakh}$
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