Section 121(1) in The Calcutta Municipal Corporation Act, 1980
(1)There shall be placed to the credit of the Municipal Fund in the Road Development and Maintenance Account-(a)such subvention as the State Government may give from time to time from the proceeds of the tax on motor vehicles;(b)fees realised on account of parking of vehicles under this Act;(c)an amount equal to twenty-five per cent, of the total grant made by the State Government to the Corporation under sub-section (2) of section 12 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972; and(d)the amount received from the State Government under sub-section (2).