Power to make rules

(1) The Government may by notification in the Official Gazette and subject to the condition of previous publications, make rules to carry out the purposes of the Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) all matters expressly required or allowed by this Act to be prescribed; (b) the intervals at which or the period during which any of the sums referred to in section 3 shall be paid to the Board or into the Fund, the manner of making such payment and the agency for, and manner of, collection of any such sum; (c) the manner in which the accounts of the Fund shall be maintained and audited; (d) the allowances, if any, payable to the members of the Board; (e) the manner in which the employee's contribution may be deducted from his wages; (f) the form of notice regarding unpaid accumulations; (g) the procedure for making grants from the Fund; (h) the procedure for defraying the expenditure incurred in administering the Fund; (i) the manner in which the Board shall conduct their business; (j) the duties and powers of the Secretary and the Inspectors; (k) the conditions of service of the Secretary and Inspectors and other staff appointed by the Board or Government; (l) the delegation of the powers and functions of the Board to the Secretary and the conditions and limitations subject to which the powers may be exercised or functions performed; (m) the percentage of the annual income of the Fund beyond which the Board may not spend on the staff and on other administrative members; (n) the registers and records to be maintained and returns to be sent by employers; (o) the publication of the report of the activities financed from the Fund together with a statement of receipts and expenditure of the Fund and statement of accounts. (p) any other matter which is required to be, or may be, prescribed. (3) Any rule made under this section may provide that a contravention thereof shall be punishable with a fine which may extend to five thousand rupees.