Section 23(3) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(3)The securities belonging to sinking fund shall valued for the purposes of this rule at their current market value, except in the case of debentures issued under the Act which shall be valued at par, provided that the Board shall make good immediately any loss which may accrue on the actual sale of such debenture at the time of repayment of the loan.
