Section 132(2) in The Howrah Improvement Act, 1956
(2)[ All moneys received on account of loans taken by the Board in pursuance of section 98 or section 99 shall be credited to appropriate loan account and to be shown as liabilities in the State of Affairs of the Board in the Annual Accounts.] [Inserted by Act No. 23 of 2008, dated 18.9.2008.]
