Section 243(g) in Police Regulations, Bengal , 1943
(g)A constable left in charge of a station may accept a written report of a cognizable offence. He shall get the report signed by the person giving it, enter an abstract of it in the general diary and report the fact to the officer-in-charge, of the station. If the report of a cognizable offence is given, to such constable orally, he shall similarly enter the substance of it in the general diary and send the complainant or informant to the officer-in-charge of the station with a note of the case. If the report relates to the occurrence of heinous crime, he shall send immediate information to the Circle Inspector; and if the facts of the case, as may occur in dacoity, murder, etc., require the immediate apprehension of the accused, he shall take all possible steps to effect arrest.