Section 4(1) in M.P. Motor Spirit Upkar Adhiniyam, 2018
(1)The proceeds of the cess and interest (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, separate fund called the Madhya Pradesh Urban Transport Infrastructure Development Fund.
