law: The Marine Aids to Navigation Act, 2021
  Chapter XII
  Finance, Accounts and Audit
  35. Receipt and expenditure.-
  The Central Government shall cause to be maintained a separate account of all amounts received by way of marine aids to navigation dues, expenses, costs and fines under this Act and of all expenditure incurred for the purposes of this Act, and shall cause such account to be laid before the Central Advisory Committee, as soon as possible after the close of each financial year.