Section 1146(b) in Police Regulations, Bengal , 1943
(b)No provision shall be made in the budget estimates for increased establishment or for any item of expenditure which requires the sanction of a higher authority. All figures which are abnormal or new shall be fully explained, as otherwise they cannot be accepted. If it is proposed to include in the budget any new expenditure of considerable amount, this shall not be included in the body of the budget but in a separate note.
