Section 528(2)(a) in The Bihar General Provident Fund Rules, 1948
(a)Withdrawals from a fund when permissible under the rules of the Fund, to meet payments towards policies of life insurance, or subscriptions to a Family Pension Fund, may be made, as and when required, by heads of offices for their subordinates on their own authority and responsibility, without previous reference to the Accountant General. Gazetted Government servants may also draw the amounts required for their own policies etc., in a similar manner and under similar conditions.The bills may be prepared in Miscellaneous bill form (T. C. Form No. 76), the particulars regarding the policy or policies on which premium or subscription is to be paid being noted on the bills.