(3)[ Should a journey exceed 18 hours and the transfer is from or to a sub-jail in the hills, the warder in-charge, or the officer-in-command of the Police escort, as the case may be, shall receive subsistence allowance for each prisoner at the rate of five annas per diem, for the purchase of food. Similarly when the transfer is from any other Jail the subsistence allowance shall be at annas 3 per diem. All advances for subsistence allowance or for contingent requirements shall be accounted for by the officer to whom the money is entrusted.] [P.G. No. 35320-Jails, dated 23.11.1931.]