Section 117C(1) in The Chhattisgarh Municipalities Act, 1961
(1)The fund shall be utilized to promote services for the poor and the inhabitants of the slum areas and the Municipal Council or the Nagar Panchayat, as the lease may be, this shall ensure that at least-(i)20% of the total revenue income;(ii)20% of the revenue expenditure; or(iii)25% of the total capital expenditure;whichever is most is incurred on delivery of the services to the poor and the inhabitants of slum areas per annum.Explanation. - For the purposes of this section "services" shall include basic environmental services, roads, primary education and health, housing, water supply, sanitation, social security and such like services. However, it shall not include establishment expenses (including salary and wages) not directly and specifically incurred for delivery of service.
