Section 1238(4) in Police Regulations, Bengal , 1943
(4)Inspectors (including temporary and officiating Inspectors) shall draw their travelling allowance in the form prescribed for gazetted officers, subject to the countersignature of controlling officers.(i)The bills of Circle Inspectors after being checked against their personal diaries, and items considered unnecessary having been struck out, will be similarly certified to by the Subdivisional Police Officer, where there is one, or by a gazetted officer at headquarters.(ii)The bills of the Court, Armed, Detective Department and District Intelligence Branch Inspectors shall be checked by a gazetted officer at headquarters with their personal diaries and a certificate shall be recorded on the bills as to their correctness.(iii)The bills of the subordinate officers of the Criminal Investigation Department and Intelligence Branch working in districts shall be checked and certified to by an officer selected for the purpose by the Superintendent under whom they work.
