Section 1143(d) in Police Regulations, Bengal , 1943
(d)One type-written copy of the inspection notes will be forwarded to the head of the office concerned by the Examiner, Outside Audit, Calcutta, from which five copies shall be made out. Broadsheets will then be prepared by pasting each paragraph or sub-paragraph or item of the inspection notes at the top of a separate sheet of foolscap. The different officers should then record their remarks seriatim below, attaching as many extra sheets as may be necessary to dispose of each paragraph or sub-paragraph or item thereof. At the head of the note recorded by each officer it must be clearly indicated whose remarks follow and for this purpose the following headings will be used as the case may be:-(i)Explanation of head of office.(ii)Remarks of superior officers.(iii)Orders of the head of the department.(iv)Accountant-General's final remarks.(v)Orders of the Provincial Government (where necessary).