Section 548(c) in Police Regulations, Bengal , 1943
(c)On receipt of the monthly cash account from a police-station, the Court officer shall obtain from the cashier or the clerk in charge of the various cash registers in the offices of the District Magistrate or the Sub-divisional Magistrate, as the case may be, a certificate that all sums remitted to the Magistrate have been duly accounted for, and after examining the malkhana register and any other relevant papers, he himself shall record a certificate to the same effect in regard to money remitted to his own office. He shall then transmit the accounts to the Superintendent's office. The audit and comparison with the registers in the District or Sub-divisional Magistrate's office shall, as far as possible, be done by somebody unconnected with the keeping of the accounts. The certificate referred to shall be given in B.P. Form No. 112.
