¹[103. (1) The Corporation or Paurashava shall pay from the Corporation or Paurashava Fund to the Kartripakkha on the first day of each quarter a sum equivalent to one-half per cent per quarter on the annual value of buildings and lands determined under the provisions of the Dacca Municipal Corporation Act, 1974 (LVI of 1974), or the Paurashava Ordinance, 1977 (XXVI of 1977), as it stood on the first day of the last preceding quarter. (2) The Corporation or Paurashava contributions prescribed by sub-section (1) shall be expenditure charged on the Corporation or Paurashava Fund.]