20. The submissions made by the petitioner with regard to the per candidate expenditure etc., are thoroughly misconceived. Any organization, which has to independently exist and function needs to generate its own revenue. Therefore, a surplus is required to be generated and what is adequate surplus is not for this Court to decide. The second respondent, in the counter affidavit, has stated that excess of income, if any, over expenditure at the end of a given financial year, is transferred to the corpus and reserve fund as prescribed in the Income Tax Act, 1961. The annual accounts of the second respondent, including income and expenditure, are audited by the office of the Comptroller & Auditor General (CAG) and are placed before the Parliament of India. Further, reference is made to Rule 229(ix)(g) of GFR, 2017, which provides peer review of autonomous organizations for self-sustaining, such that there is a scope of maximising of internal resources by the organization itself, thereby minimising the dependence upon the Government budgetary support.