Section 199(2) in The Navy (Pension) Regulations, 1964
(2)Any claim to arrears of pension(a)preferred after the expiry of three years from the date of death of the pensioner,(b)exceeding Rupees one hundred preferred after twelve months from the date of death of the pensioner, or(c)for a period exceeding twelve months shall require the sanction of the Controller of Defence Accounts (Pensions) before payment.