(1) All sums realised, by way of penalties, imposed by the Appellate Tribunal or the
Authority, in the Union territories, shall be credited to the Consolidated Fund of India.
(2) All sums realised, by way of penalties, imposed by the Appellate Tribunal or the Authority, in a State, shall be credited to such account as the State Government may specify.
(2) All sums realised, by way of penalties, imposed by the Appellate Tribunal or the Authority, in a State, shall be credited to such account as the State Government may specify.