Section 1163(b) in Police Regulations, Bengal , 1943
(b)Sums exceeding Rs. 100 will be paid, except in the case of payments to police officers of and above the rank of Assistant Sub-Inspector, in the presence of a gazetted officer and the fact certified on the counterfoil of the pay cheque. All other payments shall be made by the head clerk who shall record a similar certificate on the cheque.
