Section 21(2) in West Bengal Municipal Corporation Act, 2006
(2)The Municipal Accounts Committee shall consist of-(a)any member of the opposition in the Corporation as its Chairman, and(b)such number of persons, not being less than three and more than five, as the Board of Councillors may determine, to be elected by the members of the Board of Councillors from amongst themselves in accordance with the system of proportional representation by means of the single transferable vote by secret ballot, the members of the Mayor-in-Council not being eligible for election, and(c)such number of persons, not being more than two and not being members or officers or other employees of the Corporation, having knowledge and experience in financial matters, as may be nominated by the Board of Councillors.
