Section 23(5) in The U.P. Avas Evam Vikas Parishad (Raising of Loans) Rules 1972
(5)If the cash and the value of the securities at the credit of any sinking fund are in excess of the amount which should be at its credit, the Accountant General, U.P. shall certify the amount of such excess sum and the Board may thereupon transfer the excess sum to the Board Funds.
