Section 189(s) in Police Regulations, Bengal , 1943
(s)In forwarding the final memorandum to the Sub-divisional Police Officer he shall record his recommendations, if any, regarding surveillance and any remarks he may consider necessary on the conduct of the police, the failure of the case in Court, the inadequacy of the sentence, etc. In subdivisions where there is no Sub-divisional Police Officer the memorandum shall be submitted direct to the Superintendent.
