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