Section 75(1)(a) in The Orissa Port Trust Act, 1962
(a)on the preparation of the estimate of any year, it appears that the estimated income of the Board for such year, after deducting therefrom the estimated expenditure of such year, will be insufficient for the payment of the interest which may be payable by the Board during such year to Government or to any other creditor and of any sinking fund established under Section 64 and of any sum the repayment of which is due in pursuance of any terms fixed under Section 56 ; or