Section 1238(5) in Police Regulations, Bengal , 1943
(5)All bills shall be submitted to the Inspectors concerned by the 7th of the month following that to which they relate, and must be forwarded by them so as to reach the office of the Superintendent by the 15th of the month. Should it not be possible to submit the bill of any officer with a monthly bill, a "held over" list shall be attached to it showing that claims are to follow. These "held over" lists shall be filed in the office of the Superintendent to serve the purpose similar to that of the register of pay and allowances held over. Bills returned for correction shall also be entered in the "held over" file. Controlling officers shall not countersign bills for arrear charges without checking them against these "held over" lists and obtaining a satisfactory explanation for their not being submitted in due time.