(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] 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].Enforcement of Liabilities.