Section 81(3) in West Bengal Municipal Corporation Act, 2006
(3)After such attachment, no person, other than an officer appointed in this behalf by the State Government (hereinafter referred to in this section as the said officer), shall, in any way, deal with the Municipal Fund, or any portion thereof, attached under sub-section (2). The said officer may do all acts in respect thereof which any municipal authority or an officer or other employee of the Corporation might have done under this Act if such attachment had not taken place, and may apply such Municipal Fund or portion thereof, as the case may be, to the payment of the arrears and the interest due in respect of such borrowing and of all expenses on account of the attachment and subsequent proceedings:Provided that no such attachment shall defeat or prejudice any debt for the recovery of which the Municipal Fund attached was previously charged under any law for the time being in force and all such prior debt shall be paid out of the Municipal Fund before any part thereof is applied to the repayment of borrowing under sub-section (1) and payment of interest accruing thereon.
