: (1) According to Rule 23, each tea garden shall set up a separate gratuity fund for the purpose of collecting the gratuity amount received by workers or employees.
(2) The tea garden should keep a separate account so that the amount of gratuity received by each worker or employee is clearly visible.
(3) According to sub-rule (3) of rule 23, the amount of gratuity to be given to workers or employees shall also be deposited by the tea garden in the gratuity fund established as per sub-rule (1).