Section 145 : Burden of Proof – Miscellaneous Provisions
June 10, 2017
Section 146 : Persons discharging functions under the Act shall be deemed to be public servants – Miscellaneous Provisions
June 10, 2017

Section 51 : Consumer Welfare Fund – Refunds


Consumer Welfare Fund – Refunds

(1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund.

(2) There shall be credited to the Fund, in such manner as may be prescribed, –
(a) the amount of tax referred to in sub-section (5) or sub-section (6) of section 48 ; and
(b) any income earned from investment of the amount credited to the Fund and any other monies received by the Central or a State Government for the purposes of this Fund.

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