Section 1194(d) in Police Regulations, Bengal , 1943
(d)All sums received at police-stations or Courts shall be entered in cash accounts and no unnecessary delay shall be made in distributing the amount. Officers-in-charge of police-stations and other disbursing officers shall attest each individual payment as it is made by their initials against the entry in the acquittance rolls. They shall then return the acquittance rolls duly completed and stamped for all payments over Rs. 20 to the Superintendent's office together with the undisbursed amount, if any, and a certificate in the following form:-
