Section 23(9) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(9)Where the Accountant General, U.P. finds that the cash and the value of the securities at the credit of the sinking fund are in excess of the amount which should be at its credit he shall give a certificate in the following Form:"Certified that the sinking funds relating to the loan noted below were in excess by the amount given against each."
