Section 108(2) in West Bengal Town and Country (Planning and Development) Act, 1979
(2)The [Kolkata] [Substituted by Section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for "Calcutta"] Metropolitan Development Authority shall maintain a sinking fund id for the repayment of money borrowed by it, and shall every year deposit in D the said fund such moneys as may be paid to it by the State Government under the Taxes on Entry of Goods into [Kolkata] [Substituted by Section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for "Calcutta"] Metropolitan Area Act, 1972.