Section 75(1)(b) in The Orissa Port Trust Act, 1962
(b)at any time during the course of a year, it appears that the income of such portion of the year as has then elapsed and the estimated income of the residue of such year after deducting therefrom the actual expenditure of such past portion and the estimated expenditure of such residue, will be insufficient for the payment of the said interest, sinking funds and sums due;