Section 1101(g) in Police Regulations, Bengal , 1943
(g)In January each year the officer-in-charge of the police-station shall examine the records and entries in the last column of the khatian and prepare a list of records and registers due for destruction and submit the same to the Inspector who, after satisfying himself of its correctness by a personal inspection at the police-station, shall pass orders in accordance with the Appendix XIII(8). On receipt of his orders the papers shall be burnt or destroyed.