Section 26. Receipts relating to marine aids to navigation dues and their verification.

(1) The owner shall credit the marine aids to navigation dues into the account of the Central Government in such manner as may be prescribed. (2) The payment of marine aids to navigation dues shall be verified by the proper officer in respect of.-- (a) the port at which the marine aids to navigation dues has been paid; (b) the amount of the payment; (c) the date on which the marine aids to navigation dues became payable; and (d) the name, tonnage and other proper description of the ship in respect of which the payment is made, for the purpose of granting clearance.