- Early in April each year detailed statements of the permanent establishment (together with an abstract) existing on the 1st April shall be prepared in Bengal Form No. 2440 and submitted by all heads of offices to the Range Deputy Inspector-General concerned, who should check them and submit a consolidated statement for the Range to the Inspector-General. Similar statements shall be submitted to the Inspector-General from the Criminal Investigation Department and Intelligence Branch. In forwarding the statement the Deputy Inspector-General will certify that the total number of officers in each rank is within the sanctioned scale. Full instructions are given in notes appended to the form and in article 62, Civil Account Code. The statement should be carefully checked with service books and a certificate endorsed on it thus-"compared with service books and found to agree." In preparing a consolidated statement for the province, the Inspector-General's office will see that the total number of officers in each rank is within the sanctioned scale.
