Companies Act, 1956
Section - 441B - Crediting proceeds of cess to Consolidated Fund of India
Crediting proceeds of cess to Consolidated Fund of India.441B. The proceeds of the cess levied and collected under shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament by appropriation made by law in this behalf so provides, pay to the Tribunal, from time to time, out of such proceeds (after deducting the cost of collection), such sums of money as it may think fit for being utilised for the purposes of the Fund.
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