Section 18. Fund of the Board

(1) The Board shall constitute a fund to be known as the Jaipur Water Supply and Sewerage Board Fund to which shall be credited all moneys received by the Board. This fund shall be utilized strictly for the purposes of this Act and not otherwise. (2) Subject to such directions as the Government may issue in this behalf, the receipts and expenditures of the Board shall be kept under such heads of accounts, including those for water supply and sewerage and other account heads as may be prescribed and the general account head, in such manner, and in such form, as may be prescribed. (3) Every head of account specified under sub-section (2) of this section shall be split up into a revenue account and a capital account and all items of receipts and expenditures shall be kept appropriately under such revenue account or capital account, as the case may be.