Section 109AA(4) in The Mumbai Municipal Corporation Act, 1888
(4)The corporation shall forthwith pay into any sinking fund any amount which [the Chief Auditor, Local Fund Accounts,] [These words were substituted for the words 'the Accountant General, Bombay,' by Maharashtra 42 of 1976, section 7] may certify to be deficient, unless the [ [State] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation of Indian Laws Order in Council.] Government] specially sanctions a gradual readjustment.