Section 119(2) in The Calcutta Municipal Corporation Act, 1980
(2)The Municipal Fund shall be maintained in the following five accounts, namely :-(a)the Water-supply, Sewerage and Drainage Account,(b)the Road Development and Maintenance Account,(c)the Bustee Services Account,(d)the Commercial Projects Account, and(e)the General Account which shall relate to all moneys received by or on behalf of the Corporation other than those specified in clause (a), clause (b), clause (c) or clause (d).Explanation.- For the purpose of this section, "commercial projects" shall include municipal markets, market development projects, property development projects, and such projects of a commercial nature as may be specified by the Corporation from time to time.
