Section 1288(b) in Police Regulations, Bengal , 1943
(b)The recipient and issuer will put their initials in the proper column at the time of the receipt and issue of stationery. At the same time the issuer will cancel the blank columns. In cases in which it is not possible to obtain the initials of the recipients, receipts should be obtained instead and filed separately. The opening and closing balances will be struck monthly.
