Section 2(2) in THE CONSTITUTION (EIGHTY-EIGHTH AMENDMENT) ACT, 2003,
(2)The proceeds in any financial year of any such tax levied in accordance with the provisions of clause (1) shall be-(a)collected by the Government of India and the States;(b)appropriated by the Government of India and the States,in accordance with such principles of collection and appropriation as may be formulated by Parliament by law.".
