Section 26. Effects of change of name and of amalgamation
(1) The change in the name of a registered trade union shall not affect any rights or obligations of the trade union or render defective any legal proceeding by or against the trade union, and any legal proceeding which might have been continued or commenced by or against it by its former name may be continued or commenced by or against it by its new name.
(2) An amalgamation of two or more registered trade unions shall not prejudice any right of any of such trade unions or any right of a creditor of any of them.
Section 27. Dissolution
(1) When a registered trade union is dissolved, notice of the dissolution signed by seven members and by the Secretary of the trade union shall, within fourteen days of the dissolution be sent to the Registrar, and shall be registered by him if he is satisfied that the dissolution has been effected in accordance with the rules of the trade union, and the dissolution shall have effect from the date of such registration.
(2) Where the dissolution of a registered trade union has been registered and the rules of the trade union do not provide for the distribution of funds of the trade union on dissolution, the Registrar shall divide the funds, amongst the members in such manner as may be prescribed.
Section 28. Returns
(1) There shall be sent annually to the Registrar, on or before such date as may be prescribed, a general statement, audited in the prescribed manner, of all receipts and expenditure of every registered trade union during the year ending on the 31st day of 25[December] next preceding such prescribed date, and of the assets and liabilities of the trade union existing on such 31st day of 25[December]. The statement shall be prepared in such form and shall comprise such particulars as may be prescribed.
(2) Together with the general statement there shall be sent to the Registrar a statement showing changes of 26[office-bearers] made by the trade union during the year to which the general statement refers together also with a copy of the rules of the trade union corrected up to the date of the dispatch thereof to the Registrar.
(3) A copy of every alteration made in the rules of a registered trade union shall be sent to the Registrar within fifteen days of the making of the alteration.
13[(4) For the Purpose of examining the documents referred to in sub-sections (1), (2) and (3), the Registrar, or any officer authorized by him by general or special order, may at all reasonable times, inspect the certificate of registration, account books, registers, and other documents, relating to a trade union, at its registered office or may require their production at such place as he may specify in this behalf, but no such place shall be at a distance of more than ten miles from the registered office of a trade union.]
Section 29. Power to make regulations
(1) 27[* * *] The 16[appropriate government] may make regulations for the purpose of carrying into effect the provisions of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters namely :-
(a) the manner in which trade unions and the rules of trade unions shall be registered and the fees payable on registration;
(b) the transfer of registration in the case of any registered trade union which has changed its head office from one State to another ;
(c) the manner in which, and the qualifications of persons by whom, the accounts of registered trade unions or of any class of such unions shall be audited;
(d) the conditions subject to which inspection of documents kept by Registrars shall be allowed and the fees which shall be chargeable in respect of such inspections, and
(e) any matter which is to be or may be prescribed.
Section 30. Publication of regulations
(1) The power to make regulations conferred by section 29 is subject to the condition of the regulations being made after previous publication.
(2) The date to be specified in accordance with clause (3) of section 23 of the General Clauses Act, 1897 (10 of 1897), as that after which a draft of regulations proposed to be made will be taken into consideration shall not be less than three months from the date on which the draft of the proposed regulations was published for general information.
(3) Regulations as made shall be published in the Official Gazette, and on such publication shall have effect as if enacted in this Act.