State Act

THE ASSAM RURAL DEVELOPMENT CESS ACT, 1988

This Act was repealed on a date we do not have by The Assam Rural Development Cess (Repealing) Act, 2022; it may still apply to matters that began before then.

5. (1) The proceeds of the rural development cess and penalties (other than fines) recovered under this Act shall first be credited to the Consolidated Fund of the State and after deduction of the expenses of collection and recovery therefrom shall, under appropriation duly made by law in this behalf, be entered in, and transferred to, a separate fund called the Assam Rural Development Fund. (2) Any amount transferred to the Assam Rural Development Fund under sub-section (1) shall be charged on the Consolidated Fund of the State. (3) The amount in the Assam Rural Development Fund shall be expended in such manner and subject to such conditions, as may be prescribed, for the purpose mentioned in section 3.