A bill must always be drawn on or immediately before 31st March of each year for all expenditure up-to-date. It is contrary to the principle of the contract grant system that expenditure incurred in one year should in any way be held over, after being incurred, to be paid out of the grant for the next year.
299. Extraordinary expenditure- No extraordinary expenditure, such as the purchase of almirahs, books etc., should be incurred without the previous approval of the Board of Revenue.
CHAPTER XI SUPPLY OF REGISTERS AND FORMS
300. Collector's Indent- Collectors shall submit by 1 st April each year and indent to the Junior Secretary, Board of Revenue for all registers and forms for the requirements of the district for the period from June to May each year. The indent shall be in Form No. 14, Appendix B. This form gives a complete list of the sanctioned printer forms of the department.