Section 12(ii) in The West Bengal Universities (Control of Expenditure) Act, 1976
(ii)The additional emoluments payable to teachers for the period from 1st January, 1973 to 31st March, 1975, if any, after adjustment of the ad interim increase of Rs. 75 p.m. paid from 1st April, will be paid in two annual instalments, the first one to be paid on or about April 1, 1976;
