Section 1137(d) in Police Regulations, Bengal , 1943
(d)The duty of signing cheques may be delegated to an Additional Superintendent or to an Assistant Or Deputy Superintendent, or in the absence of the Superintendent, or any of these officers, to an officer of lower rank. Such delegation shall be entered in the district order book and when cheques are signed by an officer below the rank of Inspector, they shall be countersigned by the Superintendent or the gazetted officer dealing with accounts on his return to headquarters.
