Utilisation of the proceeds of the tax

After deducting- (i) the amount credited to the Tamil Nadu Rural Road Development Fund under sub-section (1) of section 10: (ii) the expenses of collecting the tax under this Act, and (iii) the costs incurred by the Government in exercising their administrative functions in regard to the control of motor vehicles in this State, The balance shall be apportioned between the Government and local authorities and such apportionment shall be in accordance with such rules as may be made in this behalf.