Section 999(a) in Police Regulations, Bengal , 1943
(a)A detailed account of arms shall be kept, showing their distribution in B. P. Form No. 188. This form consists of two parts. Part I will contain a permanent record of all muskets and bayonets sanctioned for the district, with, the Arsenal and district numbers noted in the appropriate columns. The entries in columns 6 and 7 should be made in pencil so as to be easily erased as occasion arises. For example, when a particular musket issued to a police-station is changed after six months, the pencil note showing the distribution should be erased and a fresh note made when the same musket is issued elsewhere. The issue of muskets to police-stations or guards, etc., should be shown both in parts I and II, one part serving as a check on the other, but no entry should be made in columns 6 and 7 of Part I unless the issue is for a period exceeding 15 days. Part II will show the actual distribution of arms, and the headings are self-explanatory. Any issue or receipt shall be noted in the proper columns and the number present in the armoury shall be shown on the last day of the month when column 7 should be filled in. The temporary issue of arms for periods below 15 days should not be shown in Part I, but must be shown in Part II.