90 Commutation of annuity

[Commutation of annuity.

90.   Any payment in commutation of annuity shall not exceed-

          (ain a case where the employee receives any gratuity, the commuted value of [one-third] of the annuity which he is normally entitled to receive, and

          (bin any other case, the commuted value of [one-half] of such annuity,

such commuted value being determined having regard to the age of the recipient, the state of his health, the rate of interest and officially recognised tables of mortality.]