106. Procedure if Chairman of Corporation fails to make any payment due to Board or Accountant General. -
If the [Commissioner of the Corporation] [Substituted by Ben. Act 1 of 1939 and W. B. Act 32 of 1955, respectively.] fails to make any payment as required by section 88 or section 105, the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] may attach the Municipal Funds or any of them;and thereupon the provisions of [sub-section (2) of section 152 of the Calcutta Municipal Act, 1951] [Substituted by Ben. Act 1 of 1939 and W. B. Act 32 of 1955, respectively.] shall, with all necessary modifications, be deemed to apply, and the [State Government] [Substituted by the Adaptation Laws Order, 1950.] may further required the Corporation to increase the maximum authorized by [section 165 of that Act] [Words substituted by Ben. Act 1 of 1939 and W. B. Act 32 of 1955, respectively.], to such extent as may be necessary for the purpose of making such payment:Provided that no such increase shall be made; in consequence of any failure of the [Commissioner of the Corporation] [Words substituted by Ben. Act 1 of 1939 and W. B. Act 32 of 1955, respectively.] to make any payment as required by section 105, unless the taxes imposed by sections 83 and 84 are levied at the maximum rates respectively prescribed by those section.
