Section 1138(d) in Police Regulations, Bengal , 1943
(d)During the absence of the officers mentioned in clause (c) from headquarters the cash balance may be verified and entries in the cash book initialled by an officer below the rank of Assistant or Deputy Superintendent. In such cases one of the officers mentioned above shall, on his return, compare the entries with the pay and receipt cheques and initial the daily balance. As however, the Superintendent is responsible to the Provincial Government for the proper maintenance of the cash book, he shall examine and initial it at least once a month.
