Section 1070(a) in Police Regulations, Bengal , 1943
(a)When a head clerk or an accountant is relieved, the relieving officer shall examine the accounts from the beginning of the month and make a memorandum in the cash account of advances and other sums outstanding, of any debts payable out of money already drawn, of sums for which no receipts have been received, and of bills, etc., sent to the treasury but not paid, the memorandum being signed by both the relieved and relieving officers.
