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.