Section 706(b) in Police Regulations, Bengal , 1943
(b)When, however, copper, bronze or nickel coin is transmitted by steamer, a police guard need not accompany the remittance. It shall be made over to the Commander or Serang of the steamer by the police officer who escorts it on board. The latter shall be furnished with receipts by the despatching officer, which shall be signed by the Commander or Serang of the steamer. These receipts shall then be forwarded to the Superintendent of the district to which the remittance is sent, who, on arrival of the steamer at his station, shall depute a proper guard to take charge of the amount, granting receipts for the same.
