Section 1231(a) in Police Regulations, Bengal , 1943
(a)When elephants belonging to the Crown are used by an officer for the carriage of articles for which, if they were carried on a cart, he would have to pay the hire of a cart, a charge of Rs. 2 per diem shall be made for each elephant so used; but when used partly for private and partly for official purposes, as for instance, when an elephant carries personal luggage as well as articles which are the property of the Crown, one rupee per diem shall be charged for each elephant. When an officer goes out on inspection or other such duty in tracts where it is impossible for him to travel except on an elephant, no charge at all need be made for that elephant.
