Section 117(1) in The Howrah Improvement Act, 1956
(1)The Chairman shall, at a special meeting to be held [within fifteen days from the publication of State budget in each year] [Substituted 'in the month of February in each year' by Act No. 23 of 2008, dated 18.9.2008.], lay before the Board an estimate of the income and expenditure of the Board for the next ensuing financial year.