The Central Road Fund Act, 2000
7. Utilisation of the Fund.-
The Fund shall be utilised for the-
i. development and maintenance of national highways;
development of the rural roads;
iii. development and maintenance of other State roads including roads of inter-State and economic importance;
iv. construction of roads either under or over the railways by means of a bridge and erection of safety works at unmanned rail-road crossings; and
v. disbursement in respect of such projects as may be prescribed.