Section 108 in The Delhi Municipal Corporation Act, 1957
108. Constitution of special funds.
(1)[Every Corporational] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)] shall constitute such special fund or funds as may be prescribed by regulations and such other funds necessary for the purposes of this Act as may be so prescribed.(2)The constitution and disposal of such funds shall be effected in the manner laid down by regulations.Budget Estimates
