Water (Prevention and Control of Pollution) Cess Act, 1977
8. Crediting proceeds of cess to Consolidated Fund of India and application thereof
The proceeds of the cess levied under section 3 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 the Central Board and every State Board, from time to time, from out of such proceeds, after deducting the expenses on collection, such sums of money as it may think fit for being utilized under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974):
PROVIDED that while determining the sum of money to be paid to any State Board under this section, the Central Government shall have regard to the amount of cess collected by the State Government concerned under sub-section (4) of section 6.
Explanation: For the purposes of this section "State Board" includes a Joint Board, if any, constituted under section 13 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974).