Section 28. Establishment of a Sinking Fund

(1) There shall be established a sinking fund, hereinafter referred to as "the Fund", for the purposes of this Act. (2) All the moneys realized on account of fees, penalty and certification cum guarantee charge shall be deposited to the Fund. (3) The Fund shall be utilized to meet out the expenses on account of the payment of any compensation in accordance with the provisions of this Act and such other administrative expenses incurred by the Certification-Authority for the purposes of this Act as may be prescribed. (4) The management, accounts and audit of the Fund shall be regulated by such rules as may be made by the State Government from time to time in this behalf.