Section 970(c) in Police Regulations, Bengal , 1943
(c)Indents shall be carefully checked by Superintendents, who shall see that an unnecessarily large stock is not kept in hand, particularly in the rains. The amount of the indent should be compared with the consumption during the corresponding period of the previous year and should not largely exceed that amount without good reason. Care should be taken that the proportion of the various sizes indented for corresponds with the probable requirements.