Section 147(2) in The Orissa Municipal Corporation Act, 2003
(2)The Corporation Fund shall be maintained in the following five accounts, namely :-(a)the Water Supply, the Sewerage and the Drainage Account,(b)the Road Development and Maintenance Account,(c)the Bustee Services Account,(d)the Commercial Projects Account, and(e)the General Account which shall relates to all money received by, or on behalf of the Corporation, other than those specified in clause (a), (b), (c) or (d).Explanation. - For the purpose of this Section, the "Commercial Projects" shall include Corporation Markets, Market Development Projects, Property Development Projects and such projects of a commercial nature as may be specified by the Corporation from time to time.