Section 18(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)The State Government shall-(a)ensure that the proceeds of tax collected under this Act, net of the cost of collection and incidental expenses, are utilized for facilitating trade, commerce and industry in the State;(b)identify the areas which require immediate development or maintenance of infrastructure and other facilities and allot proceeds of tax under this Act for the purposes specified in sub-section (1);(c)ensure that the proceeds of tax collected under this Act, net of the cost of collection and incidental expenses, are not much more than the amount actually required for development of local areas for facilitating trade, commerce and industry in the State.
