(3)Should a journey exceed 18 hours and the transfer is from or to a Sub Jail in the hills, the warder in charge, or the officer-in-command of the Police escort, as the case may be, shall receive subsistence allowance for each prisoner at the rate of normal diet expenses of food per prisoner for the purchase of food, similarly when the transfer is from any other jail the subsistence allowance shall be at normal diet expenses on food per prisoner for the purchase of food. All advances for subsistence allowance or for contingent requirements shall be accounted for by the officer to whom the money is entrusted.