Section 1202(b) in Police Regulations, Bengal , 1943
(b)Arrear pay shall be drawn not in the ordinary monthly bill, but in a separate bill, with a reference to the bill from which the charge was omitted or withheld or in which it was refunded by deductions, or to any special order of the Provincial Government granting a new allowance. Such bills can be presented at any time. The names of officers for whom arrears of pay are drawn, shall appear in these bills.