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Section 79

Municipal Fund

- (1) There shall be a fund to be called the Municipal Fund, which shall be held by the Municipality in trust for the purposes of this Act, and all moneys realized or realizable under this Act and all moneys otherwise received by the Municipality shall be credited thereto. (2) Subject to such directions as the State Government may issue in this behalf, the receipts and expenditures of the Municipality shall be kept under such heads of accounts, including those for drainage and sewerage, solid waste management, road development and maintenance, slum services, commercial projects and other account heads as may be prescribed and the general account head, in such manner, and in such form, as may be prescribed, so as to facilitate the imposition of user charges and preparation of any subsidy report under this Act. Explanation.&For the purposes of this section commercial projects shall include municipal markets, market development projects, property development projects, and such other projects of a commercial nature as may be specified by the Municipality from time to time. (3) Every head of account specified under sub-section (2) shall be split up into a revenue account and a capital account and all items of receipts and expenditures shall be kept appropriately under such revenue account or capital account, as the case may be.