Section 118(1)(b) in Kolkata Municipal Corporation Act, 1980
(b)all the powers and duties which, under the provisions of this Act or any rule or regulation made thereunder or of any law in force for the time being, may be exercised or performed by the members of the Corporation or the Mayor-in-Council or any Committee of the Corporation or the Mayor or the Chairman, shall be exercised or performed, subject to such directions as the State Government may give from time to time, by such person or persons as the State Government may appoint in this behalf :