Section 783(a) in Police Regulations, Bengal , 1943
(a)No authority is required to enable an officer to draw an increased rate of pay as the result of annual increments except where the passing of an efficiency bar is concerned. In such cases and also in the case of promotion in rank no officer of and above the rank of Deputy Superintendent shall draw the increased rate of pay without pre-audit or without an authority from the Accountant-General.
