Section 978(ii) in Police Regulations, Bengal , 1943
(ii)In cases where clothing which has been condemned at kit inspections is replaced at the time of such inspections or immediately afterwards the condemned articles shall be destroyed in the presence of the officer holding the inspection in such a way that it will be impossible to substitute the condemned garments for garments which may have been lost or in any other way misappropriated. In other cases the condemned articles shall be destroyed (after new items have been supplied in replacement of condemned ones) in the presence of the officer who distributes new kit and the distributing officer shall certify on the issue-form that new clothing has been issued and the condemned items destroyed in his presence.
