Section 1091(c) in Police Regulations, Bengal , 1943
(c)Whenever proposals are submitted entailing expenditure, it shall be clearly stated from what head of the sanctioned budget the cost is to be met. If there is no budget provision a reappropriation statement (Bengal Form No. 2537) shall be submitted. If no reappropriation is possible, this shall be stated, and it should be explained why the proposal cannot be postponed to the next financial year and why the need for the expenditure was not foreseen in time for its inclusion in the budget estimates.
