(2)For keeping of accounts of the fund created under section 70A. the Municipality shall maintain separate primary books of accounts with detailed accounting heads in the line with the provisions of the rules made under this Act in line with the National Municipal Accounts Manual for operation of special fund accounts.] [Inserted by section 2 of the West Bengal Municipal (Second Amendment) Act, 2011 (West Bengal Act XVI of 2011), w.e.f. 1.3.2012.]