Section 154 in The Calcutta Municipal Corporation Act, 1980
154. Attachment of Municipal Fund for securing payment into Sinking Fund. -
If the Corporation fails to make any payment or to transfer any sum under sub-section (4) or sub-section (5), as the case may be, of section 152, the State Government may attach the Municipal Fund or any portion thereof and thereupon the provisions of section 153 shall apply mutatis mutandis.
