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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy and collection of cess.Section 4 · Crediting of cess to Consolidated Fund of India.Section 6 · Establishment of Central Road and Infrastructure Fund.Section 7 · Utilisation of the Fund.Section 7A · Apportionment of share of fund by Committee.Section 8 · Accounts and audit.India Code, Government of India. Text fetched 18 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.