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<h1>Fund utilisation: Government must apply credited sums for consumer welfare and maintain prescribed, separate accounts and records.</h1> All sums credited to the Fund must be utilised by the Government for consumer welfare in the manner prescribed. The Government or its authorised authority shall maintain proper, separate accounts and relevant records for the Fund and prepare an annual statement of accounts in the prescribed form, determined in consultation with the Comptroller and Auditor General of India.