State Act
Section 120. Restriction on the application of moneys received for certain purposes
THE ODISHA MUNICIPAL ACT, 1950
120. Restriction on the application of moneys received for certain purposes :– Notwithstanding anything contained in Section 117,– (1) all moneys collected, received or recovered by the municipality whether as taxes, fines or otherwise or for the execution of works for or in any respect relating to– (i) the water-supply, (ii) the lighting system, (iii) the cleansing of private and public latrines, urinals and cesspools and the provision and maintenance-of public latrines and urinals, and (iv) the drainage or sewerage system, shall after deduction of such proportionate share of the cost of collection and supervision as the municipality may fix be applied in defraying the expenses respectively– (a) of making , extending or maintaining the water-supply, (b) of making, extending or maintaining the lighting system, (c) of cleaning private and public latrines, urinals and cesspools and of providing, extending or maintaining public latrines and urinals and (d) or making, extending or maintaining the drainage or sewerage system, and in repaying or paying interest on debts incurred in connection with the said purposes respectively: Provided that in any area in which a sewerage system has been established under Chapter XIV and a drainage tax has been imposed, all moneys referred to in clause (1) relating to sub-clauses (iii) and (iv) shall be applied to the objects described in sub-clauses (c) and (d). (2) money with has been received by the municipality for any specific object shall not be expended on any other object.