State Act
Section 4. Tax to be appropriated into the Welfare Fund
The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 2011
4. Tax to be appropriated into the Welfare Fund — (1) The Tax levied and collected under this Act, shall be appropriated into the “Welfare Fund”, as created under clause (v) of Section 2 of this Act. (2) The tax payable under section 3 and 5 shall continue to be levied till such time as is required to provide the welfare of the schedule tribes, schedule castes and weaker sections of the State. (3) The proceeds of the “Welfare Fund” shall be utilized, exclusively for the welfare of the schedule tribes, schedule castes and weaker sections of the State. (4) The State Government shall, by a notification issued in this behalf, specify the manner of deposit of tax under appropriate Heads of Accounts or in such bank account as notified in this behalf. (5) The State Government by a notification shall form a high level committee, which shall prescribe the manner of disbursement of the welfare fund for the purposes as carried out in this section. \