Section 1156(c) in Police Regulations, Bengal , 1943
(c)In the case of inter-departmental supplies as well as in the case of stores purchased from private companies, incidental charges (e.g., railway freight if not paid and included in the invoices by the supplying officers, cooly hire, etc.) incurred by the officer to whom the articles or stores are consigned are adjustable under the head "Contract contingencies" in the departments in which the contract contingent system is in vogue, and in other departments under the head "Office expenses and miscellaneous" or "Other contingent charges" as the case may be.
