Section 978(iii) in Police Regulations, Bengal , 1943
(iii)Articles which have been lost or condemned shall be struck off the individual's clothing handbook by the inspecting officer, under his initials and date. Where the inspecting officer finds that an article has to be condemned before the expiry of the prescribed period for which it should last, or where an item has been lost he shall prepare a report detailing these facts with his opinion, which shall be formed after due enquiry, as to the responsibility of the individual concerned and his orders (in the case of Superintendent) or (in the case of other inspecting officers) recommendations as to the amount, if any, which he should pay towards the cost of the new garment. The defect lists, together with these reports and hand-books, shall then be sent to the Reserve office for action in accordance with regulation 980. The Armed Inspector may hold kit inspection on full dress parades of the Special Armed Force and other officers, in the lines whenever he considers it necessary, but shall not condemn clothing or prepare defect lists. Such parades shall be held with a view to seeing that the officers are clean and are well-turned out and that their clothing is properly cared for. Kit inspection shall be held monthly before the distribution of pay by all officers-in-charge of police-stations and Court officers. The inspections should be thorough and the officer-in-charge shall be held responsible that the kit tallies with the hand-book and that it is clean and carefully looked after. The fact that the inspection has been made shall be noted by the station officers in their general diaries and by Court officers in their daily reports. No defect reports on these inspections shall be submitted, the object being only to ensure that Assistant Sub-Inspectors, head constables, naiks and constables have their kit in order. If, however, an article of kit is found missing or badly damaged, an enquiry shall be made by the Sub-Inspector as to the reasons therefor, a report of which shall be put up to the next officer visiting the police-station or Court who is empowered to hold kit inspection.