Section 115(5) in The Maharashtra Municipal Corporations Act, 1949
(5)If the cash and the value of the securities at the credit of any sinking fund are in excess of the amount which should be at its credit, [the Chief Auditor, Local Fund Accounts] shall certify the amount of such excess sum and the Corporation may thereupon transfer the excess sum to the Municipal Fund :Provided that the Corporation may transfer such excess sum or such portion thereof as it may determine to the Transport Fund if the sinking fund from which the transfer is made pertains to a loan which has been raised in whole or part, for the purposes of the Transport Undertaking.
