Section 281(4) in Bihar Board's Miscellaneous Rules, 1958
(4)Pay of establishment. - The estimate of establishments should provide for the gross sanctioned pay of each incumbent to be drawn on 1st April of the year for which the estimate is framed as well as the amount of increment, if any, which will fall due to him in course of the year. Provision on account of pay of new entrants should be made at the revised rates of pay fixed by Government. A detailed list showing the rate of pay to be drawn by each incumbent from time to time working up to the amounts provided for in the estimates and the date on which the increment, if any, will fall due should be furnished with the estimates. If any additional staff has been applied for, no provision for it should be made pending sanction of competent authority but the number and date of the letter in which sanction has been applied for and the amount that may be required may be entered separately in red ink in the list for the information of the Board. In column "Numbers-current year" should be repeated the entry made in the estimate submitted for that year without reckoning any increase in establishments sanctioned after the submission of the estimate. The difference, if any, between the number shown in this column and that proposed for the year under budget should be explained giving a copy of the order of competent authority sanctioning the increase, if any, for reference.