The total of the cash balances in all treasuries, the Reserve Bank of India, the State Bank of India and any nationalised bank, of the existing Union territory immediately before the appointed day shall be divided between the State of Goa and the Union 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 be effected by adjusting the balances in the books of the Reserve Bank of India.
     Explanation.—In this section, "balance" includes a debit balance.