Section 90G(5) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(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 Director, Local Fund Accounts Audit shall certify the amount of such excess sum and the Council may thereupon transfer the excess sum to the Municipal Fund.
