Section 109(a) in Police Regulations, Bengal , 1943
(a)All police officers, from the highest to the lowest, are absolutely forbidden, except in the ordinary course of business with a bank or firm of standing, to borrow money from, or otherwise place themselves under a pecuniary obligation to, any person or persons subject to their official authority, or residing, possessing land or carrying on business within the local limits of such authority. Any such act shall be considered as tantamount to an act of corruption, and dismissal shall be the only punishment. This prohibition extends to lending money at interest whether directly or through relatives or other agents, to their subordinates or to any person or persons possessing land, with or without security, within the local limits of their authority. The prohibition contained in the Government of India, Home Department, Resolution. No. 2 B-87-103 dated the 16th January 1890, shall be held applicable to loans whether on the security of a mortgage or unsecured to estates administered under a Court of Wards or an Encumbered Estates Act. (Vide India Government No. 2276-319-2, dated the 30th September, 1899.)
