Section 27(2)(iii) in The Goa Value Added Tax Act, 2005
(iii)The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilized for meeting the expenses of any activities related to consumer protection and guidance as the Government may direct, and for giving grant in the prescribed manner to any voluntary consumer organization, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.