Subsistence allowance payments must be made monthly in advance by the Tax Recovery Officer, with first payment before imprisonment. Rule 54 requires the subsistence allowance to be supplied by the Tax Recovery Officer by monthly instalments in advance before the first day of each month; the first payment must cover the unexpired portion of the current month before the defaulter is committed to civil prison, and subsequent payments (if any) must be made to the officer in charge of the civil prison.