“24. Insofar as R.6(10) of the Kerala Rules, 2011 is concerned, it is true that under this Rule, no school shall be closed down without the recommendation of the AEO or local authority and prior sanction of the government. As we have already stated, there is no provision in the RTE Act dealing with the closure of the schools to which the Act is applicable. Rules framed by the Government are in exercise of its powers under S.38 of the Act. S.38(1) provides that the appropriate government may, by notification, make rules "for carrying out the provisions of this Act". Subjects on which the rules can be framed are enumerated in Clauses (a) to (r) of S.38(2). Therefore, in view of the provisions contained in S.38(1), only for the purpose of carrying out the provisions of the Act and not even for the purposes of the Act, can rules be framed. Law is settled that rules can be framed only on matters covered by the parent Act. This therefore means that the provisions in R.6(10) providing that no school shall be closed down without the recommendation of the AEO and the local authority and sanction of the Government are beyond the scope of the rule making authority of the Government.