Section 184(2) in The Howrah Improvement Act, 1956
(2)From the said date -(a)all properties, funds and dues which are vested in or realizable by the Board and the Chairman, respectively, shall vest in and be realizable by the Commissioners of the Howrah Municipality;(b)all liabilities which are enforceable against the Board shall be enforceable only against the Commissioners of the Howrah Municipality;(c)for the purpose of completing the execution of any scheme, sanctioned under this Act, which has not been fully executed by the Board, and of realizing properties, funds and dues referred to in clause (a), the functions of the Board and the Chairman under this Act shall be discharged by the Chairman of the Howrah Municipality; and(d)the Commissioners of the Howrah Municipality shall keep separate accounts of all moneys respectively received and expended by them under this Act until all loans raised hereunder have been repaid, and until all other liabilities referred to in clause (b) have been duly met.'.]]
