Section 980(a) in Police Regulations, Bengal , 1943
(a)The defect lists referred to in regulation 978 shall, as received in the Reserve office, be given an annual serial number, and this number shall be referred to in the relevant issue form. They shall then be put up to the Superintendent or Additional Superintendent who shall pass orders thereon to supply the articles mentioned, giving the total of each item in figures and words. The Reserve officer under the personal supervision of the Armed Inspector shall then proceed to issue clothing in accordance with the orders passed on the defect list. All clothing shall be issued in Issue Form No. 186 on which the signature of the recipient shall be taken. These issue forms shall have a new serial number each year and be filed in consecutive order so as to form vouchers of expenditure, the serial number and the total of each being shown on the issue side of the register of receipt and issue of clothing. The number of the issue forms should also be entered on the defect list which it is intended to comply with. Should it be impossible for any reason, such as the nonreceipt of any particular items from the contractors, to supply the requirements noted in a defect list in one single issue form, the defect shall be kept pending until such time as it has been fully complied with and the numbers of the various issue forms, which have been utilised to supply in part, the items shown in the defect list, shall be noted thereon. When a defect list has been fully complied with, it shall be filed along with all other defect lists which shall be retained for a period of three years. In issue forms and defect lists all blank columns shall be penned through and all totals shall be struck in figures and in words. Issue forms shall be bound in books. The original copy shall be sent to the police-station or other post concerned for the purpose of taking the receipt of the individual to whom kit is to be issued and shall subsequently be returned to the Reserve office with the certificate thereon from the officer-in-charge that the clothing has been issued in his presence, and compared with the hand-books, and shall on receipt be checked by the Armed Inspector.