Section 4. credit of the proceeds of the cess or fee to specially created funds

(1) The proceeds of the cess or the fee shall be applied respectively to the specially created funds as detailed in the foregoing provisions. (2) The amount in the credit of the above funds shall be at the discretion of the State Government and it shall be utilized for the purpose for which it is levied and realized. (3) If any question arises as to whether a purpose for which the fund is being utilized is a purpose falling under section 3 or section 4 or section 5, the decision of the State Government thereon shall be final and conclusive. (4) The person responsible for the payment of the cess, shall deposit the amount of cess due from him in such manner as may be prescribed.