Section 8 in The Hardwar Ardh Kumbha Mela Rules, 2002
8.
Alt receipts and expenditure connected with the management and arrangement of the Mela will be treated arid 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 Services-800 other receipts-06-other miscellaneous receipts". The income of the Municipal Board, Hardwar and Rishikesh and Notified area Committee Muni-Ki-Rei from toll tax by road and pilgrim tax by rail during the Mela period that is from December 15, 2003 till April 30, 2004, shall be credited to the head "0042-Taxes on Goods and Passengers-102-Passenger tax on roads-01 Passenger tax on roads (Haridwar Ardhkumbh Mela 2004)". All expenditure to be incurred by the District Magistrate in connection with the Mela shall be chargeable to the relevant head under "2217-Sehri Vikas-80-General-800-Anya 01 -Kendriya Ayojnagat/Kendra dwara Puronidhanit Yojna-0101 -Haridwar Kumbh Mela Awasthapana Suvidha-20-Sahayak Anudan/Ansh daan/Raj Sahayata" under grant No. 13.
