(a)Contingent bills for each subdivision shall be prepared containing the items which it is necessary to pay in the subdivision. The bills for the sadar subdivision shall be cashed at the headquarters and those for each other subdivision shall be enfaced by the Treasury officer and sent to the Subdivisional Police Officer or the Circle Inspector, as the case may be, to be cashed.(b)Bills shall be numbered in a separate annual series for each register. Bills for regular and special contingencies shall be drawn under each subhead separately and given a separate annual number.(c)Sub-vouchers, which are usually the Superintendent's pay cheques, duly receipted on the back, shall have separate consecutive numbers, commencing each month with "No. 1" written on them conspicuously in red ink. This number shall be entered in column 1 of the contingent bill.(d)Contingent bills, not supported with all necessary sub-vouchers, will be refused payment at the treasury except in those cases where the amount of a bill or an item thereof, for which the sub-voucher cannot be furnished, is much in excess of the permanent advances of the drawing officer.Note. - (i) Where the charges cannot, in the first instance, be defrayed from the permanent advance of the disbursing officers, they will fall within the exceptions for which a relaxation of the rule has been allowed, and these items should be specifically mentioned in the regular contingent hill, as required by the printed certificate thereon. In those cases in which the permanent advance is considered too small to allow' even of ordinary payments, it may be suitably increased.(ii)For orders regarding refunds or retrenchments, see rule 97 of the Bengal Financial Rules.(iii)For instructions regarding signing of contingent bills, see regulation 1192.
