Section 105(1) in The Calcutta Improvement Act, 1911
(1)If the Board fail -(a)to pay any interest due in respect of any loan taken in pursuance of section 89, or(b)to make any payment prescribed by section 98, section 99 or subsection (2) of section 104, or(c)to make any investment prescribed by section 101,the Accountant General of [West Bengal] [Words substituted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.] shall make such payment or set aside and invest such sum as ought to have been invested under the said section 101, as the case may be;and the [Commissioner of the Corporation] [Substituted by Ben. Act 1 of 1939 and W. B. Act 32 of 1955, respectively.] shall forthwith pay from the Municipal Fund to the said Accountant-General a sum equivalent to the sum so paid or invested by him;and the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] my attach the rents and other income of the Board; 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.