Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138] [Entire Act] State of West Bengal - Subsection Section 138(1) in The Howrah Improvement Act, 1956 (1)Any deficit in the revenue account at the end of any financial year may be made good by an advance from the capital account.