Section 55(3) in The Coal Mines Provident Fund Scheme
(3)Amount credited to Reserve Account under paragraph 32 and any interest earned by investing the amounts in the Reserve Account may in accordance with such instructions as the Central Government may issue from time to time, be expended for the following purposes :-(i)for meeting capital expenditure on land, building, machines and such other tangible assets as are used over a period exceeding 5 years ;(ii)for meeting any deficit in the Administration Account of the Fund.]
