Section 132(1) in Kolkata Municipal Corporation Act, 1980
(1)The Corporation may, on the recommendation of the Mayor-in-Council from time to time during the year,(a)increase the amount of any budget grant under any head,(b)make an additional budget grant to meet any special or unforeseen requirement arising during the same year,(c)transfer the amount or portion of the amount of the budget grant under any head to the account of the budget grant under any other head, or(d)reduce the amount of the budget grant under any head :Provided that due regard shall be had to all the requirements of this Act in increasing the amount of any budget-grant or in making any additional budget grant.
