Section 91A(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)Every Council shall create and maintain, a special fund called "the Dry Latrines Conversion Fund", to which shall be credited -(i)the proceeds of the special latrine tax Levied under clause (e) of sub-section (2) of section 105;(ii)any grants or loans received from the State Government for the conversion of dry latrines into wet latrines, of which a separate accounts shall, however, be maintained by the Council.
