4.(1) The Government, may make rules consistent with this Act as to-(i) the nature of the funds on the security or which money may be borrowed;(ii) the works for which money may be borrowed;(iii) the manner of making applications for permission to borrow money;(iv) the inquiries to be made in relation to such loans, and the manner of conducting such inquiries;(v) the cases and the forms in which particulars of applications and proceedings, and orders thereon, shall be published;(vi) the cases in which the Government may make loans;(vii) the cases in which local authorities may take loans from persons other than the Government;(viii) the manner of recording and enforcing the conditions on which money is to be borrowed;(ix) the manner and time of making or raising loans;(x) the inspection of any works carried out by means of loans;(xi) the instalments, if any, by which loans shall be repaid, the interest to be charged on loans, and the manner and time of repaying loans and of paying the interest thereon;(xii) the sum to be charged against the funds which are to form the security for the loan, as costs in effecting the loan;(xiii) the attachment of such funds, and the manner of disposing of or collecting them;(xiv) the accounts to be kept in respect of loans;(xv) the utilization of unexpended balances of loans either in the reduction in any way of the debt of the local authority, or in carrying out any works which that authority is legally authorized to carry out; and the sanction necessary to such utilization;and as to all other matters incidental to carrying this Act into effect. (2) [Repealed by section 2 and Schedule I of the Devolution Act, 1920 (Act No. XXXVIII of 1920).] (3) All rules made under this Act shall be published in the official Gazette, and on such publication, shall have effect as if enacted in this Act.