119. (1) If the Kartripakkha fail- (a) to pay any interest due in respect of any loan taken in pursuance of section 104, or(b) to make any payment prescribed by section 112, section 113 or sub-section (2) of section 118, or (c) to make any investment prescribed by section 115, the ¹[Auditor-General] shall make such payment or set aside and invest such sum as ought to have been invested under the said section 115, as the case may be; and the ²[Mayor of the Corporation or Chairman of the Paurashava] shall forthwith pay from the ³[the Corporation or Paurashava Fund to the Auditor-General] a sum equivalent to the sum so paid or invested by him; and the Government may attach the rents and other income of the Kartripakkha. (2) Whenever the ⁴[Mayor of the Corporation or Chairman of the Paurashava] has made any payment to the ⁵[Auditor-General] under sub-section (1), the Government shall reimburse the Corporation or Paurashava out of the rents and income attached under sub-section (1) and if such rents and income prove insufficient for the purpose, may, ⁶[direct the Corporation or Paurashava to increase the tax on the annual value of buildings and lands leviable by them] to such extent as may be necessary for the purposes of making up the deficiency.