Section 409(a) in Police Regulations, Bengal , 1943
(a)The monthly cash account shall be kept at each police-station in duplicate in B.P. Form No 85. All sums received at the station, whether from the Superintendent's office, from Civil Courts to be forwarded to the sadar station, small judicial fines realised, cash stolen and recovered, or from any other source whatever, shall be entered in the cash account. Should any sum have been omitted, the officer responsible shall be severely punished.
