Section 1238(10) in Police Regulations, Bengal , 1943
(10)When supplementary or arrear bills are submitted the officers entrusted with the duty of checking bills shall certify as to their correctness and forward them to the office of the Superintendent where the accountant shall check them with the "held over" lists, and the bills of the month to which they appertain, and shall certify that the charges included in them have not been drawn previously. He will then take action in accordance with clauses (6) to (8) and make an entry in the "held over" list, against the names of officers for whom arrear or supplementary travelling allowance is passed of the number and date of the bill.VII - Advances and Recoveries
