Section 105(3) in The Chhattisgarh Municipalities Act, 1961
(3)A Council may, for the purpose of efficient discharge of any of the duties imposed upon it under clauses (d), (j) and (l) of Section 123, by a resolution passed in that behalf, earmark for each purpose a specified portion of its income every year for a specified number of years for being credited to a Fund called the Public Utility Schemes Fund. The amount so credited shall be expended for the purposes for which it has been earmarked.
