Section 1203(b) in Police Regulations, Bengal , 1943
(b)Claims to arrears of pay or allowances or to increments which have remained in abeyance for a period exceeding one year cannot be investigated by the Accountant-General except under the special orders of the authority which appoints the servant of the Crown by whom the claim is made. A claim which is not included in the original bill will not be passed in audit unless a satisfactory explanation is forthcoming for its non-inclusion. Deputy Inspectors-General and Superintendents shall forward such bills direct to the Accountant-General for investigation in cases of officers appointed by them.
