law: Water (Prevention & Control of Pollution) Cess Act, 1977
  8. Crediting proceeds of cess to Consolidated
  
  Fund of India and application thereof
  The proceeds of the cess levied under section
  
  3 shall first be credited to the Consolidated Fund of India and the Central
  
  Government may, if Parliament, by appropriation made by law in this behalf, so
  
  provides, pay the Central Board and every State Board, from time to time, from
  
  out of such proceeds, after deducting the expenses on collection, such sums of
  
  money as it may think fit for being utilized under the Water (Prevention and
  
  Control of Pollution) Act, 1974 (6 of 1974):
  PROVIDED that while determining the sum of money
  
  to be paid to any State Board under this section, the Central Government shall
  
  have regard to the amount of cess collected by the State Government concerned
  
  under sub-section (4) of section 6.
  Explanation: For the purposes of
  
  this section "State Board" includes a Joint Board, if any,
  
  constituted under section 13 of the Water (Prevention and Control of Pollution)
  
  Act, 1974 (6 of 1974).