Employees State Insurance Act, 1948
37. VALUATION OF ASSETS AND LIABILITIES. –
The Corporation shall, at intervals of five years, have a valuation of its assets and liabilities made by a valuer appointed with the approval of the Central Government :
Provided that it shall be open to the Central Government to direct a valuation to be made at such other times as it may consider necessary.
Employees’ State Insurance Act, 1948