Section 140(b) in Police Regulations, Calcutta, 1968
(b)Persons remanded to police custody cannot be released on bail by a Deputy Commissioner. Such persons must be placed before the Magistrate who remanded them to police custody with a report either (i) that the evidence obtained is not sufficient to warrant the accused being placed on trial, or (ii) to necessitate the accused being kept in custody because the enquiry is incomplete and that a further remand either to police custody or to jail is necessary.
