Section 38(1)(c) in The Howrah Improvement Act, 1956
(c)in respect of any area comprised in a municipal ward, - on a written complaint signed by twenty-five or more residents of such ward who are liable to pay either the owner's share or the occupier's share of the consolidated rate leviable under the Calcutta Municipal Act, 1923, as extended to the Howrah Municipality [or of the Bally Municipality] [Words inserted by W.B. Act 43 of 1983.].