Section 26D(1) in Punjab Water Supply and Sewerage Board Act, 1976
(1)During the period of management the Board shall be deemed to be an agent of the local authority concerned in so far as the management including administration, maintenance and operation of the water and sewerage services is concerned and on the expiry of the period of management the Board shall give an account to the local authority of the receipt and expenditure in connection with the aforesaid services and any amount found to be due to the Board from the local authority or to the local authority from the Board on the basis of such accounts shall be deemed to be a charge on the funds of the local authority or the Board, as the case may be.
