(5)in section 77, in sub-section (1), in the TABLE,-(a)in the entry in column (2) against serial number 1 in column (1), for the words "does not exceed four per centum", the words "does not exceed five per centum" shall be substituted;(b)in the entry in column (2) against serial number 2 in column (1), for the words "exceeds four per centum but does not exceed fifteen per centum", the words "exceeds five per centum but does not exceed fifteen per centum" shall be substituted;
