Section 226(d) in Police Regulations, Bengal , 1943
(d)Whenever any officer destroys any explosive or otherwise renders it harmless, he shall take and keep a sample thereof, and shall, if required, give a portion of the sample to the person owning the explosive or having the same under his control at the time of seizure, and whenever any officer so deals with any explosive, he shall report the circumstances to the District Magistrate.
