law: 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.