THE EMPLOYEES’ STATE INSURANCE ACT, 1948 · FINANCE AND AUDIT
Section 37 — Valuation of assets and liabilities
The Corporation shall, at intervals of 6[three 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.