Section 157(b) in Police Regulations, Bengal , 1943
(b)If a District Magistrate or a Commissioner so directs or if a Range Deputy Inspector-General or the Superintendent of the district concerned so desires a police officer of rank superior to that of the police officer concerned in the occurrence and not below the rank of Inspector shall be associated with the enquiry. Such officer shall have the right to examine witnesses and his opinion on the case shall be submitted together with the Magistrate's or Commissioner's report, The police officer attending the enquiry should write out his report immediately after the enquiry is over.
