Section 41(4)(i) in The Calcutta Metropolitan Water And Sanitation Authority Act, 1966
(i)If any local or public authority fails to pay the taxes, fees, charges and surcharges or any interest thereon due from it for a period of six months, the Authority may approach the State Government for taking necessary steps for recovery of the same and the State Government may then attach the fund or any portion thereof belonging to such local or public authority.