The Bengal Land Acquisition Manual 1917

In determining the powers of a Railway Administration to santion a work; it should also be noted that as the cost of land forms an integral part of the cost of a work the cost of such work should be taken as a whole inclusive of that of the land irrespectve of the source from which the cost of the land is to be met. [...] The estimates of the cost of such land should be submitted in full detail and countersigned by the Chief Auditor :or Government Examiner of Accounts as the case may be to the Government Inspector of Railways for sanction simultaneously with the Land Plans and Schedules in cases where the cost of the work for which the land is required is within the powers * of the Railway Administration to sancti [...] to the Land Acquisition Officer that the cost of the land will exceed the amount of the sanctioned estimate he should report the excess to the Railway Administration concerned and at the same time _ furnish fresh data for the revision of the estimate. [...] The Deed of Gift for the conveyance of the land in such cases should be as between the Secretary of State and the grantees and should be drawuby the Railway Administration making the grant and submitted to the Local Government for execution on behalf of the Secretary of State. [...] The data for the preparation of the Land Plans should generally be obtained during the progress of the survey for the location of the line and the general instructions for the preparation of plans to accompany a project for a railway are to be held to apply also to plans required for the acquisition of the land necessary for the construction of the railway.