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.