Section 787(b) in Police Regulations, Bengal , 1943
(b)Under S. R. 32 of the Fundamental Rules charges on account of conveyance allowances of Inspectors, Sergeants and Sub-Inspectors are admitted in audit on the certificates of Superintendents regarding the maintenance of the necessary means of conveyance. Superintendents and other inspecting-officers shall therefore satisfy themselves at the time of local inspection that the means of conveyance for which allowances are drawn have been maintained in a serviceable condition.