The Orissa Value Added Tax Rules, 2005
CHAPTER VI : AUDIT, ASSESSMENT, RECOVERY OF TAX AND REFUND

63. Credit of unauthorised and excess collection of tax to Consumer Welfare Fund.-

All amounts forfeited under sub-section (4) of section 52 shall be credited to the Consumer Welfare Fund by way of transfer credit to the Head of account, "1456-Civil Supplies-800-Other receipts-9916600-Civil Supplies - Contribution to State Consumer Welfare Fund."