Section 158(c) in Police Regulations, Calcutta, 1968
(c)On completion of the enquiry the Assistant Commissioner, Traffic Police, shall put up the papers of serious and important cases with his remarks to the Deputy Commissioner, Traffic Police, for orders. If the Deputy Commissioner or Assistant Commissioner orders prosecution, a case shall be started. The first report shall be treated as the First Information and the form with the entry in original shall be filed with the special diary. If no prosecution is ordered, the report shall be returned with the final orders of the Deputy Commissioner or Assistant Commissioner to be filed with the counterfoil on which the orders shall be copied.
