32. Valuation of the Employees’ Pension Fund and review of the rates of contributions and quantum of the pension and other benefits.- (1) The Central Government shall have an annual valuation of the Employees’ Pension Fund made by a valuer appointed by it. (2) At any time, when the Employees’ Pension Fund so permits the Central Government may alter the rate of contributions payable under this Scheme or the scale of any benefit admissible under this Scheme or the period for which such benefit may be given. | 
