Section 1173(c) in Police Regulations, Bengal , 1943
(c)When it is considered undesirable to reveal the name of an informer to whom a reward has been paid, a certificate in the handwriting of the Superintendent to the effect that the reward has been duly paid to a person whose incognito it is necessary to preserve, shall be submitted to the Accountant-General in support of the payment in lieu of the payee's receipt ordinarily required.
