Tea Act, 1953 · Chapter V: Finance, Accounts and Audit
Section 27: Constitution of Fund
(1) There shall be formed a Fund to be called the Tea Fund, and there shall be credited thereto:—
(a) the proceeds of the cess made over to the Board by the Central Government;
[(aa) any sum of money including dividend, if any, realised by the Board in carrying out any measure referred to in clause (jj) of sub-section (2) of section 10;]
[3(ab)] any sum of money that may be paid to the Board by way of grants of loans under section 26A;
(b) all fees levied and collected in respect of licences, permits and permissions issued under this Act; and
(c) any other fee that may be levied and collected under this Act or the rules made thereunder.
(2) The Fund shall be applied towards meeting the expenses of the Board and the cost of the measures referred to in section 10.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 27
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