Section 27A(1) in The Calcutta Municipal Corporation Act, 1980
(1)The State Government shall, by notification, and on such terms and conditions as it thinks fit, appoint a person as the Vigilance Authority for inquiring into any complaint of corruption, misconduct, lack of integrity or any other kind of malpractice or misdemeanour on the part of any officer or other employee of the Corporation:Provided that a person appointed as the Vigilance Authority shall hold office for a term of two years which may be extended for a period not exceeding one year and shall, on the expiration of his term of office, be ineligible for re-appointment to that office :Provided further that no Councillor or Alderman and no officer or other employee of the Corporation shall be eligible to be appointed as the Vigilance Authority.