law: The Central Road Fund Act, 2000
  12. Power to make
  
  rules.-
  1.  
  
    The
  
  Central Government may, by notification in the Official Gazette, make rules for
  
  carrying out the purposes of this Act.
  2.  
  
    In
  
  particular and without prejudice to the generality of the foregoing powers,
  
  such rules may provide for all or any of the following matters, namely:-
  a.   specify the projects
  
  in respect of which the funds may be disbursed under section 7;
  b.   the manner in which
  
  the accounts shall be maintained and the annual statement of accounts may be
  
  prepared including the profit and loss account and the balance-sheet under
  
  sub-section (1) of section 8;
  c.   the manner in which
  
  the schemes for development and maintenance of State roads of inter-State and
  
  economic importance are to be formulated and sanctioned under section 10;
  d.   any other matter for
  
  which rule is to be made, or may be, prescribed.