law: 23. Treasury and bank balances.-
  The total of the cash balances in all treasuries of Bihar and the credit balances of Bihar with the Reserve Bank of India immediately before the appointed day shall be divided between that State and West Bengal according to the population ratio:
  Provided that for the purposes of such division, there shall be no transfer of cash balances from any treasury to any other treasury and the apportionment shall he effected by adjusting the credit balances of Bihar and West Bengal in the books of the Reserve Bank of India on the appointed day.