30. Widows’ and Orphang’ Pension Fund in addition to or as alternate to the Provident Fund,

The Board may, in consultation with the Minister in charge of the subject of Finance, establish a pension scheme and a Widows’ and Orphans’ Pension Fund as an alter-native, or in addition, to the Provident Fund established under this Part. Rules may be made by the Board for the regulation, administration and management of such pension scheme and such Widows’ and Orphans’ Pension Fund.