Section 148(1) in The Orissa Municipal Corporation Act, 2003
(1)There shall be placed to the credit of the Corporation Fund in the Water Supply, Sewerage and Drainage account -(a)an amount equal to thirty per cent of the amount realized on account of rate imposed on land and building other than the amount realised from the Bustees;(b)the money realised by the Corporation under provisions of this Act on water supply and drainage and sewerage;(c)such sum as may be transferred in each year by the Corporation from the General Account; and(d)the amount received from the Government under Sub-section (2).