Section 104(2) in The Calcutta Improvement Act, 1911
(2)The Board shall forthwith pay into any sinking fund any amount which the Accountant-General may certify to be deficient, unless the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] specially sanction a gradual readjustment:[Provided that if the current value of the securities in all the sinking funds together is equal to the amount mentioned in sub-section (1), the deficit in any particular sinking fund shall not be certified by the Accountant-General] [Proviso inserted by W. B. Act 32 of 1955.].Enforcement of Liabilities.