Section 116(4) in The Chhattisgarh Municipal Corporation Act, 1956
(4)When any part of a sinking fund is invested in municipal debentures or is applied to paying of any part of a loan before the period fixed for repayment, the interest which would otherwise have been payable on such debentures or on such part,of the, loan shall he paid into the sinking, fund and invested in manner laid down in sub-section (1).