Section 112(2) in The Howrah Improvement Act, 1956
(2)The Board shall forthwith pay into any sinking fund any amount which the Accountant-General, West Bengal, may certify to be deficient, unless the State Government specially sanction a gradual readjustment:Provided that notwithstanding the existence of a deficiency in any sinking fund the Accountant-General, West Bengal, shall not certify the deficiency if the cash and the current value of all the securities in all the sinking funds at the time of the examination are equal to the amount mentioned in sub-section (1).Enforcement of liabilities.
