Section 4. Application of proceeds of cess

4. Application of proceeds of cess.—The proceeds of the duty levied under this Act, reduced by the cost of collection as determined by the Central Government, shall, if Parliament by appropriation made by law in this behalf so provides, be utilised on all or any of the following objects, namely:— (a) meeting the expenditure incurred in connection with the salt organisation maintained by the Central Government; (b) meeting the cost of measures taken in connection with the manufacture, supply and distribution of salt by Union agencies and the regulation and control of the manufacture, supply and distribution of salt by other agencies; and in particular, measures for— (i) the establishment and maintenance of research stations and model salt farms; (ii) the establishment, maintenance and expansion of salt factories; (iii) fixing the grades of salt; (iv) promoting and encouraging co-operative effort among manufacturers of salt; and (a) any sum paid or payable by way of such charge shall be deemed to have been paid or payable in accordance with law; and (b) no claim shall lie in any court for the refund of any sum so paid.