Section 111(b) in Police Regulations, Calcutta, 1968
(b)A Sub-Inspector shall proceed to the place where the body of the deceased person is, and after making the investigation prescribed in section 174 of the Code of Criminal Procedure, 1898, and any further enquiry that may be necessary, shall submit his final report through the Subdivisional Assistant Commissioner and the Divisional Deputy Commissioner to the nearest Magistrate empowered to hold inquests. The first information, investigation or inquest report, as the case may be, signed by the police officer and two or more responsible persons and the post-mortem report shall be attached to the final report.