Section 1116(j) in Police Regulations, Bengal , 1943
(j)All special reports should be regarded as documents belonging solely to the police and open to perusal only by the Superintendent and his superior officers and by any person specially authorised by the Superintendent to have access to them, subject to the powers of the District Magistrate or any Magistrate dealing with the case. The clerk in whose custody special reports are kept shall be held responsible for their safe custody.