36. (1) The Government shall appoint some officer or body of persons at every port at which any dues, fees or other charges are authorized to be taken by or under this Act to receive the same and, subject to the control or the Government, to expend the receipts on any of the objects authorized by this Act. (2) Such officer or body shall keep for the port a distinct account, to be called the port fund account, showing, in such detail as the Government prescribes, the receipts and expenditure of the port, and shall publish annually as soon after the first day of July as may be practicable an abstract, in such form as the Government prescribes, of the account for the past financial year. (3) [Omitted by section 9 of the Indian Ports (Amendment) Act, 1916 (Act No. VI of 1916).] (4) All money received under this Act at or on account of any port subject to this Act, excluding receipts on account of pilotage but including- (a) fines, (b) proceeds of waifs, and (c) any balance of the proceeds of a sale under section 14 where no right to the balance has been established on a claim made within three years from the date of the sale, shall be credited in the port fund account of the port. (5) All expenses incurred for the sake of any such port, excluding expenses on account of pilotage but including- (a) the pay and allowances of all persons upon the establishment of the port, (b) the cost of buoys, beacons, lights and all other works maintained chiefly for the benefit of vessels being in or entering or leaving the port or passing through the rivers or channels leading thereto, (c) pensions, allowances and gratuities of persons who have been employed in the port under this or any other enactment relating to ports and port-dues, or such portion of those pensions, allowances and gratuities and the Government may by rule determine, (d) with the previous sanction of the Government, contributions towards the support of public hospitals or dispensaries suitable for the reception or relief of seamen or otherwise towards the provision of sanitary superintendence and medical aid for the shipping in the port and for seamen whether ashore or afloat belonging to vessels in the port, and (e) with the like sanction, contribution towards sailors' homes, institutes, rest-houses and coffee-houses and for other purposes connected with the health, recreation and temporal well-being of sailors, shall be charged to the port fund account of the port. (6) Subject to the provisions of any local law as to the disposal of any balance from time to time standing to the credit of a port fund account any such balance may be temporarily invested in such manner as the Government may direct.