Section 241(a) in Police Regulations, Bengal , 1943
(a)Postmasters may place in police-stations an iron safe to be kept under the charge of the station-house sentry. All cash chests placed in police-stations shall be embedded in the ground or wall and be secured by chains to a log or post or in some other safe method (vide rule 120 of the Posts and Telegraphs Manual, Volume VIII). The key shall remain with the Postmaster, who alone shall have access to the safe. The police have nothing to do with the contents of the box, and the amount of money it contains shall not be brought on to the station books.
