Section 5D(7)(b) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(b)In determining the corresponding scales of pay of officers and employees under cl.(a), the Central Board shall have regard to the educational qualifications, method of recruitment, duties and responsibilities of such officers and employees under the Central Government and in case of any doubt, the Central Board shall refer the matter to the Central Government whose decision thereon shall be final.]