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Section4
The Uttarakhand Cess Act, 2015

credit of the proceeds of the cess or fee to specially created funds

In force Act 23 of 2015 As on 19 Oct 2026

Act 23 of 2015 Enacted 17 Nov 2015

Section 4 of the Uttarakhand Cess Act, 2015 deals with credit of the proceeds of the cess or fee to specially created funds. The proceeds of the cess or the fee shall be applied respectively to the specially created funds as detailed in the foregoing provisions. The Act was enacted on 17 Nov 2015.

(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.

Section 4, The Uttarakhand Cess Act, 2015 (Act 23 of 2015).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 3 Levy and collection of cess
  2. s. 5 Mutatis Mutandis application of different acts

Questions about Section 4

What does Section 4 of the Uttarakhand Cess Act deal with?

Section 4 of the Uttarakhand Cess Act is headed "credit of the proceeds of the cess or fee to specially created funds". The proceeds of the cess or the fee shall be applied respectively to the specially created funds as detailed in the foregoing provisions.

How do I find court cases under Section 4 of the Uttarakhand Cess Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Uttarakhand Cess Act 2015 4, section 4 Uttarakhand Cess Act 2015, section 4 of the Uttarakhand Cess Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 4 of the Uttarakhand Cess Act, and has it changed?

Its own text turns on section 3 (Levy and collection of cess), section 5 (Mutatis Mutandis application of different acts), so none of them can safely be read on its own.

When was Section 4 of the Uttarakhand Cess Act enacted?

Section 4 of the Uttarakhand Cess Act, cited as Uttarakhand Cess Act 2015 4, was enacted on 17 Nov 2015 as Act 23 of 2015. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.