104. Annual examination of sinking funds. - (1) The said sinking funds shall be subject to annual examination by the Accountant-General, [West Bengal] who shall ascertain whether the cash and the current value of the securities at credit of such funds are actually equal to the amount which would have accumulated had investments been regularly 'made and had the rate of interest as originally estimated been obtained therefrom.
(2)The Board shall forthwith pay into any sinking fund any amount which the Accountant-General may certify to be deficient, unless the [State Government] specially sanction a gradual readjustment:[Provided that if the current value of the securities in all the sinking funds together is equal to the amount mentioned in sub-section (1), the deficit in any particular sinking fund shall not be certified by the Accountant-General].Enforcement of Liabilities.
