Section 861(e) in Police Regulations, Bengal , 1943
(e)After the evidence of the witnesses and the further statement, if any, in defence of the person charged have been placed on record, the officer conducting the enquiry shall in writing -(i)discuss separately each charge,(ii)arrive at a finding on each charge, and(iii)make an order or recommend an order to the authority empowered to pass an order. When the enquiring officer belongs to a department other than the police, the proceedings shall always be forwarded to the parent district/unit for final order.