Section 12C — Consumer Welfare Fund.

1 [12C. Consumer Welfare Fund.-- (1) There shall be established by the Central 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 duty of excise referred to in sub-section (2) of Section 11B or sub-section (2) of Section 11C or sub-section (2) of Section 11D; (b) the amount of duty of customs referred to in sub-section (2) of Section 27 or sub-section (2) of Section 28A, or sub-section (2) of Section 28B of the Customs Act, 1962 (52 of 1962); (c) any income from investment of the amount credited to the Fund and any other monies received by the Central Government for the purposes of this Fund; 2 ](d) the surplus amount referred to in sub-section (6) of Section 73A of the Finance Act, 1994 (32 of 1994).]]

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