Section 281(5) in Bihar Board's Miscellaneous Rules, 1958
(5)Allowances (voted). - The estimate under Travelling allowance" as well as other detailed heads within the unit should be based generally on the average of the actual of the three preceding years. If unusually large expenditure on this account is anticipated, the necessary provision for the same should be made in the estimate and a note inserted in the column of remarks giving reasons.
