Keeping of accounts

(1) The Board shall keep a capital account and a revenue account. (2) Such sums as may be received by the Board under the provisions of this Act shall be divided and credited to the capital account or the revenue account, as the case may be, in such manner as may be prescribed by rules. (3) Appropriation of amounts out of two different accounts referred to in sub-section (1) shall be specifically provided in the rules made in this behalf.