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Section 3
The Sugar Development Fund Act, 1982

Section 3. Sugar Development Fund

(1) There shall be formed a fund to be called the Sugar Development Fund.

(2) An amount equivalent to the proceeds of the duty of excise levied and collected under the Sugar Cess Act, 1982(3 of 1982), reduced by the cost of collection as determined by the Central Government, together with any moneys received by the Central Government for the purposes of this Act, shall, after due appropriation made by Parliament by law, be credited to the Fund.

(3) The Fund shall consist of the amounts credited under sub-section (2) and any income from investment of such amounts.

How courts have applied section 3