Section 139(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)There shall be established a Fund for each Corporation, hereinafter called the Corporation Fund, and, subject to the provisions of this Act and the rules made thereunder, there shall be placed at the credit thereof all moneys received by or on behalf of the Corporation under this Act or any other law, or contract, including -(a)the proceeds of the property of the Corporation;(b)the rents of the property of the Corporation;(c)the proceeds of all taxes or fees and fines (other than fines imposed by a court), levied by or under this Act;(d)all money received by way of compensation or for compounding offences under the provisions of this Act;(e)all interest and profits arising from any investment of, or from any transaction in connection with, any money belonging to the Corporation;(f)all moneys received by or on behalf of the Corporation from the Government [including grants-in-aid from the Consolidated Fund of the State] or public bodies, private bodies or other persons by way of grant, gift or deposit, subject, however, to the conditions, if any, attached to such grant, gift or deposit.
