Section 149A(1) in Karnataka Municipal Corporations Act, 1976
(1)There shall be constituted a Fund called the Urban Transport Fund which shall consist of,-(i)Urban Transport Cess collected under section 103C of this Act and section 94A of the Karnataka Municipalities Act, 1964 (Karnataka Act 22 of 1964);(ii)all grants received from the State Government and Central Government, if any; and(iii)any other receipts, interest or any other form of income to this fund.