The Central Road and Infrastructure Fund Act, 2000
# THE CENTRAL ROAD AND INFRASTRUCTURE FUND ACT, 2000
 _________

 ARRANGEMENT OF SECTIONS
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CHAPTER I

PRELIMINARY

# SECTIONS

1. Short title, extent and commencement.
2. Definitions.

CHAPTER II

CENTRAL ROAD AND INFRASTRUCTURE FUND

3. Levy and collection of cess.
4. Crediting of cess to Consolidated Fund of India.
5. Grants and loans by the Central Government.
6. Establishment of Central Road and Infrastructure Fund.
7. Utilisation of the Fund.
7A. Apportionment of share of fund by Committee.
8. Accounts and audit.

CHAPTER III

MANAGEMENT OF CENTRAL ROAD AND INFRASTRUCTURE FUND

9. Powers of Central Government to administer the Fund.
10. Functions of the Central Government.
11. Administration of States’ share of the Fund.
12. Power to make rules.
13. Rules made under this Act to be laid before Parliament.
14. Provisions relating to existing Central Road and Infrastructure Fund.
15. Repeal and saving.

THE SCHEDULE I
THE SCHEDULE II

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# THE CENTRAL ROAD AND INFRASTRUCTURE FUND ACT, 2000

 ACT NO. 54 OF 2000

[27th December, 2000.]

# An Act to give statutory status to [1][the Central Road and Infrastructure Fund for development
 and maintenance of National Highways, railway projects, improvement of safety in railways, State and rural roads and other infrastructure, and for these purposes to levy and collect by way of cess, a duty of excise and a duty of customs on motor spirit commonly known as petrol and high speed diesel oil] and for other matters connected therewith.

BE it enacted by Parliament in the Fifty-first Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

**1. Short title, extent and commencement.—(1) This Act may be called the** [2][Central Road and

Infrastructure] Fund Act, 2000.

(2) It extends to the whole of India.

(3) Save as otherwise provided in this Act, it shall be deemed to have come into force on the 1st day

of November, 2000.

**2. Definitions.—In this Act, unless the context otherwise requires,—**

(a) “appointed day” means the date on which the Fund is established under sub-section (1) of

section 6;

(b) “cess” means a duty in the nature of duty of excise and customs, imposed and collected on

motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act;

(c) “Fund” means the Central [3][Road and Infrastructure Fund] established under sub-section (1)

of section 6;

(d) “national highways” means the highways specified in the Schedule to the National Highways

Act, 1956 (48 of 1956) or any other highway declared as national highway under sub-section (2) of
section 2 of the said Act;

4*     -     -     -     
(f) “prescribed” means prescribed by rules made under this Act.

CHAPTER II

5

[CENTRAL ROAD AND INFRASTRUCTURE FUND]

**3. Levy and collection of cess.—(1) With effect from such date as the Central Government may, by**

notification in the Official Gazette, specify, there shall be levied and collected, as a cess, a duty of excise
and customs for the purposes of this Act, on every item specified in column (2) of the [6][Schedule I],
which is produced in or imported into India and—

(a) removed from a refinery or a factory or an outlet; or

1. Subs. by Act 13 of 2018, s. 206, for long title (w.e.f. 1-4-2018).
2. Subs. by s. 206, ibid., for “Central Road” (w.e.f. 1-4-2018).
3. Subs. by s. 206, ibid., for “Road Fund” (w.e.f. 1-4-2018).
4. Clause (e) omitted by s. 206, ibid, (w.e.f. 1-4-2018).
5. Subs. by s. 206, ibid., for Heading (w.e.f. 1-4-2018).
6. Subs. by s. 206, ibid., for “Schedule” (w.e.f. 1-4-2018).

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(b) transferred by the person, by whom such item is produced or imported, to another person,

at such rates [1]*** as the Central Government may, by notification in the Official Gazette, specify:

2*     -     -     -     
3[Provided that the additional duty of customs and the additional duty of excise on motor spirit

commonly known as petrol and on high speed diesel oil levied under sub-section (1) of section 109 and
sub-section (1) of section 110, as the case may be, of the Finance Act, 2018 shall be deemed to be the cess
for the purposes of this Act from the date of its levy and the proceeds thereof shall be credited to the
Fund.]

(2) Every cess leviable under sub-section (1) on any item shall be payable by the person by whom

such item is produced, and in the case of imports, the cess shall be imposed and collected on items so
imported and specified in the Schedule.

(3) The cess leviable under sub-section (1) on the items specified in the Schedule shall be in addition

to any cess or duty leviable on those items under any other law for the time being in force.

(4) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder and the

provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder, as the case may be,
including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to
the levy and collection of cess leviable under this section and for this purpose, the provisions of the
Central Excise Act, 1944 and of the Customs Act, 1962, as the case may be, shall have effect as if the
aforesaid Acts provided for the levy of cess on all items specified in the Schedule.

**4. Crediting of cess to Consolidated Fund of India.—The proceeds of the cess levied under section**

3 shall first be credited to the Consolidated Fund of India, and the Central Government may, if Parliament
by appropriation made by law in this behalf so provides, credit such proceeds to the Fund from time to
time, after deducting the expenses of collection, for being utilised exclusively for the purposes of this Act.

**5. Grants and loans by the Central Government.—The Central Government may, after due**

appropriation made by Parliament by law in this behalf, credit by way of grants or loans such sums of
money as the Central Government may consider necessary in the Fund.

**6. Establishment of Central [4][Road and Infrastructure Fund].—(1) With effect from such date as**

the Central Government may, by notification in the Official Gazette, appoint in this behalf, there shall be
established for the purposes of this Act, a Fund to be called as the Central [4][Road and Infrastructure
Fund].

(2) The Fund shall be under the control of the Central Government and there shall be credited

thereto—

(a) any sums of money paid under section 4 or section 5;

(b) unspent part of the cess, being already levied for the purposes of the development and

maintenance of national highways;

(c) the sums, if any, realised by the Central Government in carrying out its functions or in the

administration of this Act;

(d) any fund provided by the Central Government for the development and maintenance of State

roads.

1. Omitted by Act 13 of 2018, s. 206, for “not exceeding the rate set forth in the corresponding entry in column (3) of the

Schedule” (w.e.f. 1-4-2018).

2. The first proviso omitted by s. 206, ibid (w.e.f. 1-4-2018).
3. Subs. by s. 206, ibid, for the second proviso (w.e.f. 1-4-2018).
4. Subs. by s. 206, ibid, for “Road Fund” (w.e.f. 1-4-2018).

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(3) The balance to the credit of the Fund shall not lapse at the end of the financial year.

**7. Utilisation of the Fund.—[1][(1)] The Fund shall be utilised for the—**

(i) development and maintenance of national highways;

(ii) development of the rural roads;

(iii) development and maintenance of other State roads including roads of inter-State and

economic importance;

2[(iv) construction of roads either under or over the railways by means of bridges and erection of

safety works at unmanned rail-road crossings, new lines, conversion of existing standard lines into
gauge lines and electrification of rail lines; and

(v) undertaking other infrastructure projects.

_Explanation.—For the purposes of this Act, the expression “infrastructure projects” means the_

category of projects and infrastructure Sub-Sectors specified in Schedule II.]

3[(2) The Central Government may, depending upon the requirement for development of infrastructure

projects, and if it considers necessary or expedient to do so, by notification in the Official Gazette, amend
Schedule II relating to any Category of projects or Infrastructure Sub-Sectors.

(3) Every notification issued under this Act by the Central Government shall be laid, as soon as may

be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if, before the expiry of
the session immediately following the session or the successive sessions aforesaid, both Houses agree in
making any modification in the notification or both Houses agree that the notification should not be made,
the notification shall thereafter have effect only in such modified form or be of no effect, as the case may
be; so, however, that any such modification or annulment shall be without prejudice to the validity of
anything previously done under that notification.]

3[7A. Apportionment of share of fund by Committee.— The share of the Fund to be apportioned to

each of infrastructure projects shall be finalised by a Committee, constituted by the Central Government
by notification published in the Official Gazette, headed by the Finance Minister, depending on the
priorities of the project.]

**8. Accounts and audit.—(1) The concerned departments of the Central Government shall maintain**

proper accounts and other relevant records and prepare an annual statement of accounts, including the
profit and loss account and the balance-sheet in respect of allocations of their shares of fund in such form,
as may be prescribed by the Central Government in consultation with the Comptroller and AuditorGeneral of India.

(2) The accounts of the Fund shall be audited by the Comptroller and Auditor-General of India at

such intervals as may be specified by him.

CHAPTER III

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# [MANAGEMENT OF CENTRAL ROAD AND INFRASTRUCTURE FUND] 

**9. Powers of Central Government to administer the Fund.—(1)** [5][The Central Government

# shall have the power to administer the Fund and shall— 

1. Section 7 renumbered as sub-section (1) thereof by Act 13 of 2018, s. 206 (w.e.f. 1-4-2018).
2. Subs. by s. 206, ibid., for clauses (iv) and (v) (w.e.f. 1-4-2018).
3. Ins. by s. 206, ibid (w.e.f.1-4-2018).
4. Subs. by s. 206, ibid., for heading “MANAGEMENT OF CENTRAL ROAD FUND” (w.e.f. 1-4-2018).
5. Subs. by s. 206, ibid, for section 9 (w.e.f. 1-4-2018).

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# (a) take such decisions regarding investment on projects of roads and other infrastructure
 as it considers necessary;

 (b) take such measures as may be necessary to raise funds for the development and
 maintenance of roads and other infrastructure.]

**10. Functions of the Central Government.—[1][(1)] The Central Government shall be responsible for**

the—

(i) administration and management of the share of Fund allocated to the development and

maintenance of the [2][roads and other infrastructure];

(ii) co-ordination and complete and timely utilisation of all sums allocated out of the Fund;

3*    -    -    -    
4[(iv) formulation of criteria for allocation of funds for development and maintenance of State road

projects including the projects of inter-State and economic importance;]

5*    -    -    -    
(vi) formulation of the criteria for allocation of the funds for development and maintenance of

national highways and other infrastructure projects;]

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7*     -     -     -     
8[(2) Notwithstanding anything contained in clause (viii) of sub-section (1), the Central Government

shall, with effect from the 1st day of March, 2005, allocate fifty paise from the amount of rupee two as
amended by sections 119 and 120 of the Finance Act, 2005 as the additional duty of customs and the
additional duty of excise on petrol, levied under sub-section (1) of section 103 and sub-section (1) of
section 111, as the case may be, of the Finance (No. 2) Act, 1998 (21 of 1998) and the additional duty of
customs and the additional duty of excise on high speed diesel oil levied under sub-section (1) of section
116 and sub-section (1) of section 133, as the case may be, of the Finance Act, 1999 (27 of 1999),
exclusively for the development and maintenance of national highways.]

**11. Administration of States’ share of the Fund.—[9][(1) The share of the Fund to be spent on**

development and maintenance of State roads, based on the criteria formulated under clause (iv) of
sub-section (1) of section 10, shall be allocated in such manner as may be finalised by the Committee
referred to in section 7A].

(2) The portion of the Fund allocated for expenditure in the various States and Union territories shall

be retained by the Central Government until it is actually required for expenditure.

(3) If in the opinion of the Central Government, the Government of any State or the administration of

any Union territory has at any time—

(a) failed to take such steps as the Central Government may recommend for the regulation and

control of motor vehicles within the State or the Union territory; or

1. Section 10 numbered as sub-section (1) thereof by 18 of 2005, s. 121 (w.e.f. 13-5-2005).
2. Subs. by Act 13 of 2018, s. 206, for “national highways” (w.e.f. 1-4-2018).
3. Clause (iii) omitted by s. 206, ibid. (w.e.f. 1-4-2018).
4. Subs. by Act 23 of 2019, s. 186, for clause (iv) (w.e.f. 1-8-2019).
5. Clause (v) omitted by s. 186, ibid. (w.e.f. 1-8-2019).
6. Clause (vii) omitted by s. 186, ibid. (w.e.f. 1-8-2019).
7. Clause (viii) omitted by Act 13 of 2018, s. 206 (w.e.f. 1-4-2018).
7. Ins. by Act 18 of 2005, s. 121 (w. e. f. 13-5-2005).
9. Subs. by Act 23 of 2019, s. 187, for sub-section (1) (w.e.f. 1-8-2019).

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(b) delayed without reasonable cause the application of any portion of the Fund allocated or re
allocated, as the case may be, for expenditure within the State or Union territory,

the Central Government may resume the whole or part of any sums which it may have at that time held
for expenditure in that State or the Union territory.

(4) All sums resumed by the Central Government from the account of any State Government or

Union territory administration as aforesaid shall be re-allocated between the credit accounts of the
defaulting and other State Governments and Union territory administrations in the ratio of the main
allocation for the financial year preceding the year in which the re-allocation is made.

(5) The balance to the credit of the Fund in respect of any allocation shall not lapse at the end of the

financial year.

**12. Power to make rules.—(1) The Central Government may, by notification in the Official Gazette,**

make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing powers, such rules may

provide for all or any of the following matters, namely:—

(a) specify [1][the type of projects] in respect of which the funds may be disbursed under section 7;

(b) the manner in which the accounts shall be maintained and the annual statement of accounts

may be prepared including the profit and loss account and the balance-sheet under sub-section (1) of
section 8;

2*     -     -     -     - [3]***;

(d) any other matter for which rule is to be made, or may be, prescribed.

**13. Rules made under this Act to be laid before Parliament.—Every rule made under this Act**

shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session,
for a total period of thirty days which may be comprised in one session or in two or more successive
sessions, and if, before the expiry of the session immediately following the session or the successive
sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that
the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no
effect, as the case may be; so, however, that any such modification or annulment shall be without
prejudice to the validity of anything previously done under that rule.

**14. Provisions relating to existing Central** **[4][Road and Infrastructure Fund].—With effect from**

the appointed day the Central Road Fund governed by the Parliamentary Resolution dated the 13th May,
1988 (hereafter referred to in this section as the existing Fund) shall be deemed to be the Fund established
under this Act and,—

(a) all schemes relating to development and maintenance of national [5][highways, State roads and

other infrastructure] sanctioned under the existing Fund in so far as such schemes are relatable to the
schemes under this Act, shall be deemed to be the schemes sanctioned under this Act;

(b) all funds accrued under the existing Fund including assets and liabilities shall be transferred to

the Fund established under this Act.

**15. Repeal and saving.—(1) The Central Road Fund Ordinance, 2000 (Ord. 5 of 2000) is hereby**

repealed.

1. Subs. by Act 13 of 2018, s. 206, for “the projects” (w.e.f. 1-4-2018)
2. Clause (c) omitted by Act 23 of 2019, s. 188 (w.e.f. 1-8-2019).
3. The words and figures “under section 10” omitted by Act 13 of 2018, s. 206 (w.e.f. 1-4-2018).
4. Subs. by s. 206, ibid., for “road Fund” (w.e.f. 1-4-2018).
5. Subs. by s. 206, ibid, for “highways and State roads” (w.e.f. 1-4-2018).

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(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be

deemed to have been done or taken under the corresponding provisions of this Act.

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1[THE SCHEDULE I]

(See section 3)

Sl. No Name of item 2****

(1) (2) ***

1. Motor spirit commonly known as petrol ***

2. High speed diesel oil ***

1. The Schedule numbered as Schedule I thereof by Act 13 of 2018, s. 206 (w.e.f. 1-4-2018).
2. Colum (3) omitted by s. 206, ibid. (w.e.f. 1-4-2018).

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1[SCHEDULE II

[See section 7 (1)]

Category of projects and Infrastructure Sub-Sectors

Sl. No.
Category Infrastructure Sub-Sectors

1. Transport (a) Road and bridges;

(b) Ports (including Capital

Dredging);

(c) Shipyards (including a

floating or land-based facility with
the essential features of waterfront,
turning basin, berthing and docking
facility, slipways or ship lifts, and
which is self- sufficient for carrying
on shipbuilding/repair/breaking

activities);

(d) Inland Waterways;

(e) Airports;

(f) Railway Track, tunnels,

viaducts, bridges, terminal

infrastructure including stations and
adjoining commercial infrastructure;

(g) Urban Public Transport

(except rolling stock in case of
urban road transport).

Energy (a) Electricity Generation;
2.

(b) Electricity Transmission;

(c) Electricity Distribution;

(d) Oil pipelines;

(e) Oil / Gas / Liquefied Natural

Gas (LNG) storage facility

(including strategic storage of crude
oil);

(f) Gas pipelines (including city

gas distribution network).

Water and Sanitation
3. (a) Solid Waste Management;

(b) Water supply pipelines;

(c) Water treatment plants;

(d) Sewage collection, treatment

and disposal system;

(e) Irrigation (dams, channels,

embankments, etc.);

(f) Storm Water Drainage

System;

(g) Slurry pipelines.

1. Ins. by Act 13 of 2018, s. 206 (w.e.f. 1-4-2018).

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Sl. No. Category Infrastructure Sub-Sectors

4. Communication (a) Telecommunication (Fixed
network including optic fibre/
wire/cable networks which provide
broadband/internet);

(b) Telecommunication towers;
_(c) Telecommunications and_

Telecom Services.

(a) Education Institutions (capital
5. Social and Commercial Infra

stock);

(b) Sports and Infrastructure

(including provision of Sports Stadia
and Infrastructure for Academies for
Training/Research in Sports and
Sports-related activities);

(c) Hospitals (capital stock

including Medical Colleges, Para
Medical Training Institutes and
Diagnostic Centers);

(d) Tourism Infrastructure—

(i) three-star or higher

category classified hotels

located outside cities with

population of more than one
million;
(ii) ropeways and cable cars;

(e) Common infrastructure for

industrial parks and other parks with
industrial activity such as food
parks, textile parks, special

economic zones, tourism facilities
and agriculture markets;

(f) Post-harvest storage

infrastructure for agriculture and
horticulture produce including cold
storage;

(g) Terminal markets;
(h) Soil-testing laboratories;
(i) Cold chain (including cold

room facility for farm level precooling, for preservation or storage
of agriculture and allied produce,
marine products and meat);

(j) Affordable Housing

(including a housing project using at
least 50% of the Floor Area Ratio
(FAR)/Floor Space Index (FSI) for
dwelling units with carpet area of not
more than 60 square meters.

_Explanation.— For the purposes_

of the item (j), the term “carpet area”
shall have the meaning assigned to it
in clause (k) of section 2 of the Real
Estate (Regulation and

Development) Act, 2016 (16 of
2016).

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