Section 1186(b) in Police Regulations, Bengal , 1943
(b)The acquittance roll for officers attached to subdivisional Courts, treasuries and lock-ups shall be sent in similarly by Subdivisional Court officers while the roll for the force in the Reserve lines and headquarters guards shall be submitted by the Reserve officer and that for the Sadar Courts and the Superintendent's office staff by the Sadar Court officer and the accountant respectively. A separate acquittance roll shall be prepared for officers sick in hospital (vide regulation 1188).
