Section 710(c) in Police Regulations, Bengal , 1943
(c)On every occasion when Sub-divisional treasury guards are relieved the relieved and relieving guards shall be utilised for the escort of prisoners or treasure as far as possible. In all cases intimation shall be given to - (i) the Deputy Collector in charge of the treasury; (ii) the Superintendents of the Jails at the district and Sub-divisional headquarters; and (iii) the Sub-divisional Magistrate of the subdivision concerned, of the date fixed for the relief of the guard 48 hours in advance.