Section 48. Receipt of fees or other charges.

(1) The Government shall, by notification, authorise at any port, an officer or body of persons who may receive the fees or other charges payable under this Act and to expend the receipts thereof, subject to such conditions as may be specified in the notification. (2) The officer or body of persons authorised to receive fees or other charges, shall issue a receipt in lieu of such fees or other charges, in such form and manner as may be prescribed by the appropriate Government, containing the following particulars, namely:--- (a) name of the issuing office; (b) the port or place at which the fees or other charges due or payable is paid; and (c) the name, gross tonnage and other proper description of the vessel in respect of which the payment is made, as applicable.