Section 100 in The Orissa Town Planning and Improvement Trust Act, 1956
100. Annual examination of sinking fund.
(1)The sinking funds shall be subject to annual examination by the Accountant-General, Orissa, 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 Planning authority, 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.
