Consumer Welfare Fund governance: specified tax credits fund grants, committee oversight, eligibility and recovery mechanisms. Consumer Welfare Fund prescribes crediting specified taxes, duties, cess and investment income into a dedicated Fund, payment from the Fund where amounts are ordered payable to claimants, and audit of Fund accounts by the Comptroller and Auditor General. A government constituted Standing Committee is empowered to manage utilisation through meetings, applicant registration, inspections, audits, recovery or refund of misused grants with interest, rejection of inconsistent applications, and recommendation of grants, investments and selective reimbursement of legal expenses. Eligibility classes and procedural requirements are defined.