Section 150(iii) in The Bihar Government Estates (Khas-Mahal) Manual, 1953
(iii)On no account should money be drawn as an advance unless there is every reason to believe that the work for which it is required will be completed and paid for within the financial year. In the district of Palamau, it is permitted to advance money during the last three months of the financial year for works which have actually been started during the current year and are expected to be completed within the first three months of the next financial year.