Section 546(c) in Police Regulations, Bengal , 1943
(c)Under the heading "Burglary" only cases which come under serial No. 29 (i.e., cases under sections 449 to 452, 454, 455, 457 to 460, Indian Penal Code) and under the heading "theft" only cases which come under serial No. 33 (i.e., cases under sections 379 to 382, Indian Penal Code) of Statement A, Parts I and II, shall be entered including cases not investigated under section 157(b) of the Code of Criminal Procedure. An explanation of the fluctuations in burglaries and thefts shall be given whenever possible. The explanation should be supported by facts ; thus when a rise in prices is adduced as an explanation, the actual prices of grain for the periods under comparison should be given.
