Section 62. (1) There

208 Burma Municipalities, [ACT XVII (Chapter V 62. (1) There 208 Burma Municipalities, [ACT XVII (Chapter V.—Funds and Property.—Sections 62 § 63.) School fund. 62. (1) There shall be formed for each municipality a school fund. To this fund shall be credited— (a) the fees levied in schools maintained at the cost of the school fund; (b) any assignment that may be made to the school fund from provincial funds or from any district or local fund; (c) any other funds or income that may be entrusted to the municipality for the promotion of education; and (d) any sums assigned for educational purposes from the municipal fund. (2) The Local Government may fix for any municipality the minimum proportion of the municipal fund that shall be yearly assigned to the school fund under clause (d): Provided that the minimum so fixed shall not exceed 5 per cent. on the gross annual income of the municipality. (3) No expenditure, except expenditure for the promotion of education, shall be charged against the school fund. In case of doubt, the Commissioner shall decide whether any expenditure is or is not for the promotion of education. Custody of, and disbursements from, funds.