Utilisation of proceeds of tax.

The proceeds of the tax levied and collected under this Act shall first be credited to the Consolidated Fund of the State, and thereafter, after deducting from the proceeds such sum as the State Government may determine as expenses of collection, the remaining amount shall, under appropriation duly made by law in this behalf, be placed at the disposal of the Forest Department each year as additional budgetary resources to be expended only for forest plantations or other ancillary purposes connected with forest development programmes and for the welfare of the people dwelling in the forests and the weaker sections of the people dependent on forest-produce for their livelihood.