Section 1146(a) in Police Regulations, Bengal , 1943
(a)The rules in the Bengal Financial Rules, Chapter II, regarding the budget shall be studied and followed. Superintendents shall give their personal care and attention to the preparation of the budget estimates (Bengal Form No. 5317) and shall not leave the work in the hands of their head clerks. The budget shall be submitted so as to reach the Inspector-General on the 1st August each year.