Section 54(1)(b) in The Howrah Improvement Act, 1956
(b)is situated in any part of [any Municipality of Howrah] [Words substituted for the words 'any other Municipality' by W.B. Act 15 of 1995.] constituted under the Bengal Municipal Act, 1932, in which this Act is for the time being in force, and is vested in the Commissioners of that Municipality,