Section 707(a) in Police Regulations, Bengal , 1943
(a)When currency notes are sent by railway, the strength of the escort shall be determined by the police authorities, but a minimum of not less than two police officers shall be detailed for the duty. The notes shall be carefully packed in sealed parcels or boxes. The guard shall have the box containing the notes in the same carriage with it and shall sit in the end compartment of the carriage with the box under the seat against the outer or end planking. If the box be too large to go under the seat, sufficient accommodation shall be reserved on the terms usually charged by the railway companies.