Section 123(3) in The Howrah Improvement Act, 1956
(3)The following items shall be excepted from the provisions of sub-sections (1) and (2), namely :-(a)repayments of moneys belonging to contractors or other persons and held in deposit, and of moneys collected by, or credited to, the Board by mistake;(b)payments due under a decree or order of a Court passed against the Board or against the Chairman ex-officio, or under an award of the Tribunal;(c)sums payable under a compromise of any suit or other legal proceeding or claim effected under section 161;(d)sums payable under this Act by way of compensation; and(e)payments required to meet some pressing emergency.
