law: Indian Ports Act, 1908
  36. Receipt, expenditure and account of port-charges 
  (1) The 2[Government] shall appoint some officer or
  
  body of persons at every port at which any dues, fees or other charges are
  
  authorized to be taken by or under this Act to receive the same and, subject to
  
  the control of the 2[Government], to expend the receipts on any of
  
  the objects authorized by this Act.
  (2) Such officer or body shall keep for the port a distinct
  
  account, to be called the port fund account, showing in such detail as the 2[Government]
  
  prescribes, the receipts and expenditure of the port, and shall publish
  
  annually as soon after the first day of April as may be practicable an
  
  abstract, in such from as 47[the Government] prescribes, of the
  
  account for the past financial year
   48  [Provided that the port fund account for any port
  
  may, if so authorized under the provisions of any Act relating to such port, be
  
  merged with the general account of that port, and in such a case, the
  
  provisions of sub-section (6) shall not apply and the provisions of
  
  sub-sections (4) and (5) shall have effect as if for the words "the port
  
  fund account of the port" therein, the words "the general account of
  
  the port" had been substituted.]
   49  [***]
  (4) All money received under this Act at or on account of any
  
  port subject to this Act, excluding receipts on account of pilotage but
  
  including
   50  [(a) fines other than those creditable
  
  to the pilotage account of the port under sub-section (5a)],
  (b) proceeds of waifs, and
  (c) any balance of the proceeds of a sale
  
  under section 14 where no right to the balance has been established on a claim
  
  made within three years from the date of the sale, shall be credited in the
  
  port fund account of the port.
  (5) All expenses incurred for the sake of any such port,
  
  excluding expenses on account of pilotage but including- 
  (a) the pay and allowances of all persons upon
  
  the establishment of the port,
  (b) the cost of buoys, beacons, lights and all
  
  other works maintained chiefly for the benefit of vessels being in or entering
  
  or leaving the port or passing through the rivers or channels leading thereto,
  (c) pensions, allowances and gratuities of
  
  persons who have been employed in the port under this or any other enactment
  
  relating to ports and port-dues, or such portion of those pensions, allowances
  
  and gratuities as the 2[Government] may by rule determine.
  (d) with the previous sanction of the 2[Government],
  
  contributions towards the support of public hospitals or dispensaries suitable
  
  for the reception or relief of seamen or otherwise towards the provision of
  
  sanitary superintendence and medical aid for the shipping in the port and for
  
  seamen whether ashore or afloat, belonging to vessels in the port, and
  (e) with the like sanction, contributions
  
  towards sailors homes, institutes, rest-house and coffee-houses and for other
  
  purposes connected with the health, recreation and temporary well-being of
  
  sailors,
  shall be charged to the port fund account of the port.
   51  [(5a) All fees charged for pilotage at any port subject to
  
  this Act and all fines and penalties levied under the Act or under any other
  
  Act relating to the port from pilots or other persons employed in the pilot
  
  service other than fines and penalties imposed by a court, shall be credited to
  
  a distinct account to be called the pilotage account of the port.
  (5b) All sums so credited to the pilotage account may be
  
  applied, in such proportions as the Government may from time to time direct, to
  
  the following purposes, namely
  (a) the purchase and maintenance in repair of
  
  such vessels, and the supply of such materials, stores or other things as the
  
  officer or body appointed under sub-section (1) may deem it necessary to
  
  purchase, maintain or supply for the efficiency of the pilot service;
  (b) the payment of the salaries, wages and
  
  allowances of pilots and other persons employed in the pilot service or in the
  
  supervision thereof;
  (c) the payment of pensions, retiring
  
  gratuities, compassionate allowances or bonuses to pilots and other persons
  
  engaged in the pilot service, and of the contributions, if any, duly authorized
  
  to be made in their behalf to any provident fund or welfare fund;
  (d) the payment of pensions, gratuities and
  
  compassionate allowances granted by the officer or body appointed under
  
  sub-section (1) to pilots and other persons engaged in the pilot service who
  
  have been injured in the execution of their duty and to the surviving relatives
  
  of pilots and other persons so engaged who have been killed in the execution of
  
  their duty or who may die while still in the service of such officer or body;
  (e) the provision of educational, recreational
  
  and other amenities for pilots and other persons employed in the pilot service;
  
  
  (f) the payment of contributions or
  
  appropriations to any special fund or funds established under the provisions of
  
  any other Act relating to the port to which the officer or body appointed
  
  sub-section (1) considers contributions or appropriations should be made from
  
  the pilotage account;
  (g) any other expenditure which may, with the
  
  previous sanction of the Government, be incurred in respect of the pilot
  
  service,
  (5c) If the officer or body appointed under sub-section (1) at
  
  any port is also the authority responsible for maintaining the general account
  
  of the port, then notwithstanding. the absence of any provision in that behalf
  
  in the Act under which: such general account is maintained, such officer or
  
  body may, with the previous sanction of the Government, apply any sum out of
  
  the moneys credited to such general account towards meeting deficits, if any,
  
  in the pilotage account of the port, or transfer the whole or any part of any
  
  surplus funds, in the pilotage account to the general account of the port.]
  (6) Subject to the provisions of any local law as to the
  
  disposal of any balance from time to time standing to the credit of a port fund
  
  account 48[or of a pilotage account], any such balance may be
  
  temporarily invested in such manner as the 2[Government] may direct.