Section 131(2) in The Calcutta Municipal Corporation Act, 1980
(2)The budget estimate shall separately state the income and the expenditure of the Corporation to be received and incurred in terms of the following accounts:-(a)the Water-supply, Sewerage and Drainage Account,(b)the Road Development and Maintenance Account,(c)the Bustee Service Account,(d)the Commercial Projects Accounts, and(e)the General Account.
