Section 5A. Utilisation of proceeds of tax.

1[5A. Utilisation of proceeds of tax.- (1) The proceeds of the tax paid according to section 5 shall first be credited to the Consolidated Fund of the State; and thereafter, such portion of the proceeds of the tax as the State Government may from time to time notify in this behalf shall, under appropriation made by law in this behalf, be entered in and transferred to, a separate account called the 2[Health and Nutrition Fund]. (2) The amount standing to the credit of the 3[Health and Nutrition Fund] shall be expended in the prescribed manner on programmes of nutrition for children and expectant mothers undertaken by the State Government, from time to time. (3) The amount transferred to the 4[Health and Nutrition Fund] under sub-section (1) shall be charged on the Consolidated Fund of the State].