Imposition of surcharge

Notwithstanding anything contained in the Indian Stamp Act, 1899, all stamp duties leviable in accordance with Schedule I-A of the said Act as applicable to the State of Orissa shall be increased by a surcharge at the rate of ten percentum thereof: Provided that in the determination of the amount of duty including the surcharge, fractions of five paise, if any, shall be rounded off to the next higher multiple of five paise.