The Christian Burial Board had to be constituted as a Statutory Body by the Government in the year 1881 with subsequent Gazette Notifications. Calcutta (now Kolkata) historically has had the largest number of Anglo-Indians, Eurasians and International population other than the Bengali Christians (before and after the Partition), and a large number of other Indian Christian settlers from various corners of the Indian subcontinent including the neighbouring North East, with a large Christian population. The Board has to provide for the burial space and funeral service for various denominations that have no separate cemeteries for interment and have to be buried in the Govt. Cemeteries under the statutory custody of the CBB. The 'Denominations' under the respective Archbishop/Bishop/Head of the Churches include the Catholics, CNI (combining Anglican, Scottish, Welsh, etc.), Methodists, Baptists, Syrian Orthodox, Marthoma, Mizo Church, American Missions (AG, etc.) Armenian, Chinese, Portuguese, Greek Orthodox Church, etc.
All Members of the Board are nominated within the statutory provisions of the Burial Board Act (Bengal Act V). The Chairman of the Board traditionally a very Senior Govt. Servant is nominated from amongst the Members. The nomination has to be approved by the Board & formally intimated to the Ministry of Municipal Affairs, Govt. of West Bengal and the Office of the Governor for a formal ‘no objection’ from the authorities. The Chairman and the Members of the Board receive no salary. As an essential voluntary public service without any scope of profit the board has to maintain 5 graveyards/cemetery Offices, permanent Field Staff, Office Staff and Computer Operators, Casual Labours, Contractual Security Staff, Grave Mason and enlisted Contractors under the Secretary/Additional Secretary/Caretaker in different cemeteries to maintain the day to day administration and other related functions in these Cemeteries effectively. The Board also has to progressively work to cope with the changing time and maintain a panel of Specialists as Professional Advisors/Support Services, which include Legal Advisors, Chartered Accountants, Sr. Archaeologists, Engineers (Civil, Structural and Sewerage etc.), Software Consultants, Labour Advisors etc. The Board needs to generate its own fund and maintain the same under Internal and External Auditors in which the External Audit is conducted by the Govt. Auditors (A.G.W.B). The Board also has to separately restore, maintain and protect hundreds of Archaeologically significant and historical Tombs/Graves with deep public and cultural sentiment amongst the non-Christian population of the city and the International Community at large. The Board has a centralized computer recording/printing system in which communication, preservation of century old records and accounting formalities are performed side by side with a manual back-up system considering the nature of its exclusive services.