Section 26 in The Bihar And West Bengal (Transfer Of Territories) Act, 1956
26. Credits in certain funds.
The investments in the cash balance investments account, the famine relief fund and the general fund of Bihar and the sums at the credit of Bihar in the central road fund shall be divided between Bihar and West Bengal according to the population ratio; and the investments in any special fund the objects of which are confined to the transferred territories or any part thereof shall pass to West Bengal.
