law: The Central Road Fund Act, 2000
  4. Crediting of cess
  
  to Consolidated Fund of India.-
  The proceeds of the
  
  cess levied under section 3 shall first be credited to the Consolidated Fund of
  
  India, and the Central Government may, if Parliament by appropriation made by
  
  law in this behalf so pr vides, credit such proceeds to the Fund from time to
  
  time, after deducting the expenses of collection, for being utilised
  
  exclusively for the purposes of this Act.