Section 1203(c) in Police Regulations, Bengal , 1943
(c)In the case of officers appointed by the Inspector-General such bills shall be submitted to him and if the cause of delay is satisfactory he will forward the bills to the Accountant-General for investigation. It is within the competence of the Inspector-General to refuse any arrear claim when the cause of delay in not preferring it earlier has not been explained to his satisfaction.