115. (1) All money paid into any sinking fund shall, as soon as possible, be invested, under the orders of the Kartripakkha, in- (a) Government securities, or (b) securities granted by the Government, or (c) debentures issued by the Kartripakkha, in the joint names of the Secretary to the Government ¹[in the Ministry or Division dealing with Finance and the Comptroller and Auditor-General of Bangladesh, hereinafter referred to as the Auditor-General, to be held by them as Trustees] for the purpose of repaying from time to time the debentures issued by the Kartripakkha. (2) All dividends and other sums received in respect of any such investment shall, as soon as possible after receipt, be paid into the appropriate sinking fund and invested in the manner prescribed in sub-section (1). (3) Any investment made under this section may from time to time, subject to the provisions of sub-section (1), be varied or transposed.