Section 1202(e) in Police Regulations, Bengal , 1943
(e)These bills shall be carefully checked by the Superintendent or any other gazetted officer, item by item, before they are signed. He shall see that all amounts drawn in supplementary bills are covered by amounts shown as held over in the main bill except in the cases of arrear pay due to promotion or increase of emoluments with retrospective effect and of arrear pay due to officers who join a district after the monthly bill is prepared and paid.
