law: The Central Road and Infrastructure 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 provides, 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.