Section 64(1) in The West Bengal Maritime Board Act, 2000
(1)A sinking fund established for the liquidation of any loan shall be subject to annual examination by such person as may be appointed by the State Government in this behalf, and the person so appointed shall conduct the annual examination of the fund to ascertain whether the cash and the current market value of the securities at the credit of the fund are actually equal to the amount which would have been accumulated if investment had been regularly made and the rate of interest as originally estimated had been obtained thereon.
