Section 76(f) in Police Regulations, Bengal , 1943
(f)Confidential reports shall be kept by the Superintendent, and confidential character rolls by the Superintendent or the head of the office, under lock and key. They may be called for and inspected by the Inspector-General, Deputy Inspector-General, Divisional Commissioner or District Magistrate. A Sub-divisional Police Officer shall be shown the books of the officers serving under him.
