- All receipts and expenditure connected with the management and arrangement of the Mela will be treated and accounted for an ordinary transaction creditable or debitable under district sub-heads subordinate to the relevant minor heads in the departmental budgets of the heads of departments concerned. Amounts representing the proceeds of tolls, fees and rents levied or charged under Sections 6, 7 and 8 of the Act shall be creditable to the head "0070-Other Administrative Services-60-Other-Service-800-Other receipts-05. Receipts from Kumbha and Ardh Kumbha Mela Hardwar". The income of the Municipal Board, Hardwar and Rishikesh and Notified Area Committee Muni-Ki-Reti from toll tax by road and pilgrim tax by rail during the Mela period that is from January 1, 1998 till April 30, 1998 shall be creditable to the head "0042-Taxes on Goods and Passengers-800-Other Receipts 03-Toll Tax-Hardwar Kumbha Mela, 1998". All expenditures to be incurred by the District Magistrate in connection with the Mela shall be chargeable to the relevant head under "2053-District Administration-Non Plan-094-Other Establishment-09-Lamp Provision for Kumbha Mela, Hardwar Under Grant No. 37.
