Chapter 29:15 URBAN COUNCILS ACT and the council shall not construct the buildings unless the Minister has consented thereto and compliance is made with any conditions fixed by the Minister in granting his consent. (3) A municipal council may include in any buildings referred to in subsection (1), in addition to accommodation for the parking of vehicles, provision for— (a) such accommodation as may be required for the purposes of the council or any service provided by the council; (b) depots in which parcels or goods may be left for safe-keeping; (c) any matter not referred to in paragraph (a) or (b) which has been approved by the Minister for the building concerned. (4) A municipal council may, in respect of any building referred to in subsection (1), manage and control the parking of vehicles and deposit of parcels or goods for safe-keeping. 191 Parking account (1) A council which makes charges for the use of parking places referred to in section one hundred and eighty-nine or which has provided a parking garage such as is referred to in section one hundred and ninety shall establish a separate account to be called the parking account. (2) There shall be credited to the parking account— (a) all moneys received by the council from charges for the use of any place referred to— (i) in subsection (1) of section one hundred and eighty-nine which is provided for the parking of motor vehicles; or (ii) in subsection (2) of section one hundred and eighty-nine at which parking meters or other devices referred to in subsection (2) of that section have been installed; and (b) all moneys received by the council for any accommodation provided in a building referred to in section one hundred and ninety or for the safe-keeping of parcels or goods deposited at a depot referred to in paragraph (b) of subsection (3) of that section or, if the whole of that building is leased to any person, for the lease thereof; and (c) all penalties paid to the council in terms of the Municipal Traffic Laws Enforcement Act [Chapter 29:10]; and (d) any charges or penalties referred to in subparagraph (ii) of paragraph (a) or paragraph (c), which were received by the council to the extent that the moneys concerned have not been expended; and (e) interest received by the council from investments made of moneys accruing from sources referred to in paragraphs (a), (b) and (c); and (f) such amounts as the council may consider to be an economic rental for accommodation such as is referred to in paragraph (a) of subsection (3) of section one hundred and ninety. (3) If a municipal council sells a parking garage referred to in section one hundred and ninety the council shall credit to the parking account the moneys received from the sale of the parking garage: Provided that— (i) where the land on which the parking garage is situated was not purchased with moneys credited to the parking account or any similar account or fund, the amount to be credited to the parking account in connection with the sale of that parking garage shall be— (a) the cost to the parking account of the construction or conversion of that parking garage or the expenses incurred by the council in the construction of that garage; and (b) any amount in excess of the value of the land as determined as the date of the sale and the cost of the construction or conversion of that parking garage; (ii) there may be deducted from the amount to be credited to the parking account the expenses incurred in the sale of the parking garage or, if only a portion of the moneys received from that sale have been credited to the parking account in terms of proviso (i), a portion of such expenses which bears the same ratio to the total of such 66