Section 86M(1) in The Bihar and Orissa Local Self-Government Act, 1885
(1)When a toll-bar has been established and tolls have been levied, under Section 86-A of this Act in respect of any bridge, road-way or foot-way, the District Board shall, at the end of each financial year, publish, by causing to be posted up at his office an abstract account showing-(a)[ the amount spent or contributed by the District Board for the purpose of constructing, purchasing or widening such bridge, road-way or foot-way;] [Substituted for the original clauses (a) and (b) by the B. and O. LSG (Amendment) Act, 1923. (B. and. O Act 1 of 1923).](b)[ the amount of the loss to the District Board of receipts in respect of any public ferry referred to in clause (4) of Section 52, when such loss results from the construction or widening of such bridge, roadway or foot-way;] [Substituted for the original clauses (a) and (b) by the B. and O. LSG (Amendment) Act, 1923. (B. and. O Act 1 of 1923).](c)the amount of interest which has accrued due on such expenses;(d)the capitalized value of the estimated cost to the District Board of maintaining the bridge, roadway, and of renewing it, if it requires periodical renewal; and(e)the amount which has been received from the profits of the said toll-bar since its establishment.