Section 32(2)(f) in The Bengal State Aid To Industries Act, 1931
(f)[ the manner of calculating and deducting the amounts outstanding on account of any mortgage, charge or lien referred to in paragraph (iii) of the first proviso to clause (a) of sub-section (1) of section 19 and the extent to which additional assets referred to in that paragraph are to be taken into account;] [Clause (f) substituted by W.B. Act 16 of 1956.]