106. Procedure if Chairman of Corporation fails to make any payment due to Board or Accountant General. - If the [Commissioner of the Corporation] fails to make any payment as required by section 88 or section 105, the [State Government] may attach the Municipal Funds or any of them;
and thereupon the provisions of [sub-section (2) of section 152 of the Calcutta Municipal Act, 1951] shall, with all necessary modifications, be deemed to apply, and the [State Government] may further required the Corporation to increase the maximum authorized by [section 165 of that Act], to such extent as may be necessary for the purpose of making such payment:Provided that no such increase shall be made; in consequence of any failure of the [Commissioner of the Corporation] to make any payment as required by section 105, unless the taxes imposed by sections 83 and 84 are levied at the maximum rates respectively prescribed by those section.
