Annual examination of sinking fund

(1) The Government shall cause the said sinking fund to be examined every year and ascertain whether the cash and current value of the securities at credit of such fund are actually equal to the amount which would have accumulated, had investments been regularly made and had the rate of interest as originally estimated been obtained therefrom. The Board shall forthwith pay into the sinking fund any amount, which Government may certify to be the deficiency therein after examination as aforesaid, unless the Government specially sanctions a gradual readjustment.