Increase in stamp duties

2. Notwithstanding anything contained in the Bombay Stamp Act, 1958 (hereinafter referred to as “the principal Act”), the amount of the stamp duty chargeable under the principal Act in respect of the instruments mentioned in Schedule I thereof and specified in the Schedule to this Act shall be increased by ten per cent : Provided that when the amount of the increased duty so chargeable on any instrument cannot be expressed in a whole number of naya paisa it shall be rounded off to the next higher naya paisa if the fraction be half or more, and if the fraction be less than half it shall be disregarded.