Section 27(3) in The Employees' State Insurance (Central) Rules, 1950
(3)Any investment made under this rule may, subject to the provisions of sub-rules (1) and (2), be varied, transposed, or realised from time to time:Provided, however, that if such variation, transposition or realisation is likely to result in a loss, the prior approval of the Central Government shall be obtained.[ Explanation. - The approval of the Central Government shall not be required merely on the ground that the value of the security on its maturity is less than the price at which it was purchased.] [ Inserted by G.S.R. 677, dated 29.3.1968.]
