Section 4(1) in The Gujarat Education Cess Act, 1962
(1)The proceeds of the education cess and penalties (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, a separate fund called the State Education Cess Fund.
