law: The Marine Aids to Navigation Act, 2021
  36. Annual report.-
  (1) The Central Government shall cause to be laid before the Central Advisory Committee before the close of each financial year a statement of the estimated receipts under, and expenditure for the purposes of this Act, during the forthcoming year.
  (2) The statement of estimated receipts and expenditure shall be prepared in consultation with the Comptroller and Auditor-General of India, in such manner as may be prescribed.