Section 906(f) in Police Regulations, Bengal , 1943
(f)With the exception of ordnance stores, articles entered in this stock book shall be condemned by a committee as they become unserviceable (see regulation 994) and shall either be sold and the proceeds credited to the treasury or if sale is not possible shall be destroyed in the presence of the Superintendent. If articles are sold the number and date of the treasury challan shall be entered in column 12 on the issue side of Part I. Articles in the police lines which are destroyed should be shown in column 12 on the issue side of Part I. Articles at police-stations, Court offices, etc., which are destroyed shall be struck off Part II and the authenticated list over the initials of a gazetted officer. Similarly, when articles at police-stations, etc., are brought into the-lines or transferred to other units the necessary corrections and additions in Parts II and I shall be initialled by a gazetted officer. When articles are condemned a certificate shall be given by the Superintendent in the following form:-
